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WHITE v. UNITED STATES

No. 17281.

342 F.2d 481 (1965)

L. E. WHITE et al., a Partnership, t/a Humes Distributing Co., Petitioners, v. UNITED STATES of America, Respondent.

United States Court of Appeals Eighth Circuit.

March 9, 1965.

Attorney(s) appearing for the Case

Robert H. Walker, of Boyd, Walker & Concannon, Keokuk, Iowa, J. A. Concannon and David B. Hendrickson, of Boyd, Walker & Concannon, Keokuk, Iowa, for petitioners.

Patrick M. Ryan, Atty., Dept. of Justice, William H. Orrick, Jr., Asst. Atty. Gen., Robert B. Hummel, Atty., Dept. of Justice, and William Hare, Atty., Alcohol and Tobacco Tax Legal Div., Office of Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.

Before JOHNSEN, Chief Judge, and MATTHES and MEHAFFY, Circuit Judges.

JOHNSEN, Chief Judge.

This is a proceeding to review and set aside an order of an Assistant Regional Commissioner, Alcohol and Tobacco Tax, Internal Revenue Service, annulling a wholesaler's basic permit on malt beverages.1 The permit was issued under 27 U.S.C.A. § 204(a) (2) to a partnership, consisting of petitioners as members, using the name Humes Distributing Co., and located at Keokuk, Iowa.

The statute, 27 U.S.C.A....

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