Calvert Distilling Co. v. United States

The plaintiffs sue for the refund of internal revenue tases on whiskey which taxes were collected from them in circumstances, in which, they claim, the applicable statute relieved them from the taxes.

The plaintiffs are both affiliates of Joseph E. Seagram and Sons, Inc. The plaintiff Carstairs owned and operated a bonded warehouse at Bedford, Ohio. The plaintiff Calvert had such a warehouse at Belay, Maryland. There were in these warehouses in 1946, some 44,000 “packages”, apparently barrels, of whiskey which had been “entered” in bond in the 1940-1942 period. In 1946 it was discovered that…