Legal Opinion
Purepac Corp. v. Helvering
District Court, S.D. New York
Decided January 7, 1936PublishedCited by 2 opinions
1Opinion of the Court
PATTERSON, District Judge.
The bill is one to review the decision of the Commissioner of Internal Revenue refusing a permit to purchase specially denatured alcohol.
The plaintiff is a corporation in the business of manufacturing drugs. It applied for a permit under section 6 of the Liquor Law Repeal and Enforcement Act (27 U.S.C.A. § 155), to purchase specially denatured alcohol and use the same in drug products to be sold by it. A hearing was held. The application was disapproved by the district supervisor on June 20, 1935, and again on September 25, 1935. The ground of disapproval was that…
2Cases cited4 opinions
- Ma-King Products Co. v. BlairSupreme Court of the United States · 1926
- Smith v. FosterDistrict Court, S.D. New York · 1926
- Unger v. CampbellDistrict Court, E.D. New York · 1930
- Lou-Val Co. v. WynneCourt of Appeals for the Third Circuit · 1929
3Cited by2 opinions
- Atlanta Beer Distributing Co. v. AlexanderCourt of Appeals for the Fifth Circuit · 1937
- Morgenthau v. Mifflin Chemical Corp.Court of Appeals for the Third Circuit · 1937