SCHENLEY DISTILLERS v. UNITED STATES

No. 12409.

255 F.2d 334 (1958)

SCHENLEY DISTILLERS, Inc., and Joseph S. Finch and Company, Appellants, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided May 8, 1958.


Attorney(s) appearing for the Case

Thomas E. Dewey, New York City (Reed, Smith, Shaw & McClay, Pittsburgh, Pa., Dewey, Ballantine, Bushby, Palmer & Wood, New York City, Elder W. Marshall, Pittsburgh, Pa., Ralph T. Heymsfeld, Philip C. Scott, Kent V. Lukingbeal, Julian L. Weber, New York City, on the brief), for plaintiff.

Grant W. Wiprud, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., D. Malcolm Anderson, U. S. Atty., Washington, D. C., on the brief), for defendant.

Before BIGGS, Chief Judge, and GOODRICH and McLAUGHLIN, Circuit Judges.


GOODRICH, Circuit Judge.

This appeal is from a judgment of the District Court for the Western District of Pennsylvania dismissing a complaint by the plaintiffs to recover certain distilled spirits taxes paid by them, W.D.Pa. 1957, 153 F.Supp. 898. There are two reasons set forth for claiming the refund. One is that the tax is a direct one which was not apportioned. The other is that the imposition of the tax violated due process...

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