Legal Opinion

Jacob Hoffman Brewing Co. v. McElligott

Court of Appeals for the Second Circuit

Decided June 28, 1919PublishedCited by 26 opinions

Three suits, by the Jacob Hoffman Brewing Company, by the Claus-en-Flanagan Brewery, and by Jacob Ruppert, a corporation, respectively, against Richard J. McEUigott, Acting and Deputy Collector of Internal Revenue, and Francis G. Caffey, United States Attorney for the Southern District of New York.’ From orders granting preliminary injunctions (259 Fed. 321), the defendants appeal.

1Opinion of the Court

WARD, Circuit Judge.

These three cases involve the same question, and in each the appeal is from an order of the District Court of the United States for the Southern District of New York restraining, pending final hearing, the defendant McElligott, Acting and Deputy Collector of Internal Revenue of the Third District of New York, from refusing to issue licenses to the complainants as brewers of- beer, or to issue revenue stamps in respect to their beer, provided they pay or duly tender the taxes required by law, and restraining the defendant Caffey, United States Attorney for the Southern…

2Cases cited19 opinions

  1. Ex Parte YoungSupreme Court of the United States · 1908
  2. Smyth v. AmesSupreme Court of the United States · 1898
  3. United States v. LeeSupreme Court of the United States · 1882
  4. Smyth v. Ames; Smyth v. Smith; Smyth v. HigginsonSupreme Court of the United States · 1898
  5. In Re AyersSupreme Court of the United States · 1887

14 more not listed; retrieve them via the Exa API.

3Cited by26 opinions

  1. Dryfoos v. EdwardsDistrict Court, S.D. New York · 1919
  2. Wilson v. BowersDistrict Court, S.D. New York · 1924
  3. Marcus Brown Holding Co. v. PollakDistrict Court, S.D. New York · 1920
  4. United States v. BaumgartnerDistrict Court, S.D. California · 1919
  5. Wellston Kennel Club v. CastlenSupreme Court of Missouri · 1932

21 more not listed; retrieve them via the Exa API.

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