Cincinnati Brewing Co. v. Bettman
U.S. Circuit Court for the District of Southern Ohio
Action at law against defendant, as collector of internal revenue, to recover a rebate paid under protest on a sale of revenue stamps. On demurrer to petition. Sustained.
1Opinion of the Court
THOMPSON, District Judge.
This casé is submitted to the court upon demurrer to the petition, the ground of demurrer being that the court has no original jurisdiction of the subject-matter of the action. The petition shows that during the forenoon on the 24th day of July, 1897, the plaintiff purchased of the defendant internal revenue stamps of the'face value of $22,600, and was allowed by the defendant a deduction from the face value thereof of 7⅛ per cent., under the provisions of section 3341 of the Revised Statutes of the United States. After-wards, in the’ afternoon of the same day, the…
2Cases cited5 opinions
- Insurance Co. v. RitchieSupreme Court of the United States · 1867
- Collector v. HubbardSupreme Court of the United States · 1871
- City of Philadelphia v. the CollectorSupreme Court of the United States · 1867
- Nunn v. William Gerst Brewing Co.Court of Appeals for the Sixth Circuit · 1900
- Vinal v. Continental Const. & Imp. Co.U.S. Circuit Court for the District of Northern New York · 1888
3Cited by3 opinions
- Mathers & Mathers v. UrschelCourt of Appeals for the Tenth Circuit · 1935
- Rury v. GandyDistrict Court, E.D. Washington · 1926
- Gallego v. Northland Group Inc.Court of Appeals for the Second Circuit · 2016