Legal Opinion
United States v. Sherwood Distilling Co.
District Court, D. Maryland
Decided October 8, 1964No. Civ. A. No. 10538PublishedCited by 5 opinions
1Opinion of the Court
R. DORSEY WATKINS, District Judge.
This action was brought by the United States against Sherwood Distilling Company, Inc. (Sherwood), as distiller, for recovery of $263,896.50 for distilled spirits taxes, and against Aetna Casualty & Surety Company (Aétna) for recovery of $200,000, the principal amount of a transportation and warehousing bond, given to secure the payment of said taxes. The bond, on which Sherwood was principal and Aetna was surety, covered Sherwood’s operation of an internal revenue bonded warehouse located in Westminster, Maryland. Aetna answered the complaint and pursuant to…
2Cases cited12 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. Aetna Casualty & Surety Co.Supreme Court of the United States · 1950
- Doughty v. PrettymanCourt of Appeals of Maryland · 1959
- Schuckman v. RubensteinCourt of Appeals for the Sixth Circuit · 1947
- Cline v. Fountain Rock Lime & Brick Co.Court of Appeals of Maryland · 1957
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3Cited by5 opinions
- Aetna Casualty and Surety Co. v. Sherwood Distilling Co.District Court, D. Maryland · 1967
- Aetna Casualty & Surety Co. v. Sherwood Distilling Co.Court of Appeals for the Fourth Circuit · 1965
- Aetna Casualty & Surety Co., Inc. v. Sherwood Distilling Co., Inc.Court of Appeals for the Fourth Circuit · 1965
- Jessup v. SandyDistrict Court, N.D. West Virginia · 2021
- Tapia v. St. Moritz Corp.District Court, D. Puerto Rico · 1993