Henry County Beverage Company, Inc. v. Secretary of the Treasury

DUFFY, Senior Circuit Judge.

This is a petition to review and set aside an order of the Deputy Assistant Commissioner of the United States Internal Revenue Service dated February 22, 1971, annulling Wholesaler’s Basic Permit No. CIN-P-1688 issued to petitioner, Henry County Beverage Company, Inc., (Henry County), operating in and around New Castle, Indiana.

Section 4(e) (3) of the Federal Alcohol Administration Act, 27 U.S.C. § 204(e) (3) provides that a basic permit shall, by order after due notice to the permittee, “be annulled if the Secretary finds that the permit was procured through…