Ravitz v. Hamilton
District Court, W.D. Kentucky
In Equity. Suit by Morris Ravitz and others against Ellwood Hamilton, Collector of Internal Revenue. On motion by defendant to dismiss bill and motion by complainants for injunction.
1Opinion of the Court
'WALTER EVANS, District Judge.
The bill of complaint states (among other things not necessary now to go into) that on July 19, 1921, certain internal revenue agents reported to the Commissioner of Internal Revenue that the plaintiff, Morris Ravitz, had on July 13, 1920, sold a pint of whisky to one Owens, and that on July 14, 1920, he had sold another pint to the same purchaser, both sales having been made in this city, and that thereupon the said Commissioner assessed against said Ravitz penalties as follows:
Retail liquor dealer license tax, 1921...? 50.00
Penalty ...1. 12.50
Penalty ... 1...…
2Cases cited7 opinions
- Farley v. United StatesCourt of Appeals for the Ninth Circuit · 1921
- Ketchum v. United StatesCourt of Appeals for the Eighth Circuit · 1921
- Reed v. ThurmondCourt of Appeals for the Fourth Circuit · 1920
- Thome v. LynchDistrict Court, D. Minnesota · 1921
- United States v. YuginniDistrict Court, D. Oregon · 1920
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Schwab v. United StatesCourt of Appeals for the Seventh Circuit · 1927
- United States v. KentDistrict Court, S.D. Illinois · 1929