Helvering v. Druggists' Specialties Co.

WOOLLEY, Circuit Judge.

Druggists Specialties Company, Inc., hereinafter called the complainant, held a permit “Issued under Title III of the National Prohibition Act” (section 1 et seq. [27 USCA §§ 63, 71 et seq.]), and extended from year to year, authorizing the monthly withdrawal — tax-free—of 4400 wine gallons of specially denatured alcohol, Formula No. 39-B, to be used in the manufacture of certain approved toilet preparations. On March 31, 1933, the Supervisor of Permits issued a citation under section 9 of title 2 of the act (27 USCA § 21), charging that the complainant had in bad faith…