Milillo v. Canfield

MACK, Circuit Judge.

The decree herein sought to he reversed is based upon an agreed statement of facts. It appears therefrom that Milillo, on May 5, 1925, submitted to the collector of internal revenue an application for a permit to use specially denatured alcohol at 3110 Jerome avenue, New York, in the manufacture of various toilet waters, specifying the formula of the denaturing, with an estimate that 1,100 wine gallons would be so used during a period of 30 days. After investigation, the application was denied. Thereupon a bill to review the refusal was filed. Both parties rested on the…