United States v. Rindskopf
Supreme Court of the United States
Error to-the circuit court of the United States for the eastern district of Wisconsin. The decision of the supreme court was rendered on April 24,1882.
1Opinion of the CourtJustice Field
cult court and remanding the ease for a new trial.
The assessment of the commissioner of internal revenue was only prima facie evidence of the amount due as taxes upon the spirits distilled between the dates mentioned. It established a prima facie case of liability, and if not-impeached it was sufficient to justify a recovery; but every material fact, upon which his liability was asserted was open to contestation. The distiller and his sureties were at liberty to show that no spirits, or a less quantity than *637that stated by the commissioner, were distilled within the period mentioned, and this…
2Cited by18 opinions
- United States v. RindskopfSupreme Court of the United States · 1882
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- United States v. Walter H. Schroeder, Josephine J. Schroeder, and Louis BrodnanCourt of Appeals for the Seventh Circuit · 1990
- In Re Robert J. Burns, Debtor. Robert J. Burns v. United StatesCourt of Appeals for the Ninth Circuit · 1992
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