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HENRY COUNTY BEVERAGE CO. v. SECRETARY OF TREASURY

No. 71-1326.

454 F.2d 413 (1971)

HENRY COUNTY BEVERAGE COMPANY, Inc., Petitioner, v. SECRETARY OF the TREASURY, Respondent.

United States Court of Appeals, Seventh Circuit.

Rehearing Denied January 11, 1972.

Certiorari Denied April 17, 1972.

Attorney(s) appearing for the Case

Earl N. Davis, James Manahan, Edward F. Kelly, Indianapolis, Ind., P. Sveinbjorn Johnson, Chicago, Ill., for petitioner.

Howard E. Shapiro, Dept. of Justice, Washington, D. C., Richard W. McLaren, Asst. Atty. Gen., Stephen Rubin, Atty., Dept. of Justice, Washington, D. C., Charles B. Lewis, Bruce Reynolds, Attys., Alcohol, Tobacco and Firearms Legal Division, Office of the Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.

Before DUFFY, HASTINGS and KNOCH, Senior Circuit Judges.

DUFFY, Senior Circuit Judge.

This is a petition to review and set aside an order of the Deputy Assistant Commissioner of the United States Internal Revenue Service dated February 22, 1971, annulling Wholesaler's Basic Permit No. CIN-P-1688 issued to petitioner, Henry County Beverage Company, Inc., (Henry County), operating in and around New Castle, Indiana.

Section 4(e) (3) of the Federal Alcohol Administration Act, 27 U.S.C. § 204(e) (3) provides that...

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