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DAVIS v. TRIGO BROS. PACKING CORP.

No. 5385.

266 F.2d 174 (1959)

James W. S. DAVIS, Supervisor in Charge of the Alcohol and Tax Division in Puerto Rico, Defendant, Appellant, v. TRIGO BROS. PACKING CORP., Plaintiff, Appellee.

United States Court of Appeals First Circuit.

April 23, 1959.

Attorney(s) appearing for the Case

Morton Hollander, Douglas A. Kahn, Attorneys, Department of Justice, Washington, D. C., with whom George Cochran Doub, Asst. Atty. Gen., Francisco A. Gil, Jr., U. S. Atty., San Juan, P. R., and Samuel D. Slade and Herman Marcuse, Attorneys, Department of Justice, Washington, D. C., were on brief, for appellant.

Sydney Krause, New York City, with whom Luis E. Garcia Benitez, and S. L. Lagarde Garces, San Juan, P. R., were on brief, for appellee.

Abe Fortas, Washington, D. C., with whom Francisco Espinosa, Jr., Acting Atty. Gen., Commonwealth of Puerto Rico, Arturo Estrella, Asst. Atty. Gen.,

Edgar H. Brenner, Washington, D. C., and Jose Trias Monge, San Juan, P. R., on brief, for the Commonwealth of Puerto Rico as amicus curiae.

Before MAGRUDER, Chief Judge, and MARIS and WOODBURY, Circuit Judges.

MARIS, Circuit Judge.

This is an appeal by the defendant, James W. S. Davis, supervisor in charge in Puerto Rico of the Alcohol and Tobacco Tax Division of the Federal Internal Revenue Service, from a judgment entered in the District Court for the District of Puerto Rico determining that the Regulations1 issued under the Federal Alcohol Administration Act2 respecting...

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