United States v. Fish

MARIS, Circuit Judge.

By Joint Resolution of Congress approved June 18, 1934, 48 Stat. 1020, 26 U.S.C. § 1162a, 26 U.S.C.A. Internal Revenue Code § 2811 it was provided: “That every person disposing of any substance of the character used in the manufacture of distilled spirits shall, when required by the Commissioner, render a correct return in such form and manner- as the Commissioner, with the approval of the Secretary of the Treasury, may by rules and regulations prescribe, showing- the names and addresses of the persons t.o whom such disposition was. made, with such, details as to the…