Crystal Spring Distillery Co. v. Cox
Court of Appeals for the Sixth Circuit
In Error to the Circuit Court of the United States for the District of Kentucky. Petition by the Crystal Spring Distillery Company against Attilla Cox, as collector of internal revenue, to recover taxes paid. A demurrer to the petition was sustained, and the cause dismissed. Plaintiff brings error.
1Opinion of the Court
Jackson, Circuit Judge.
The writ of error in this case is prosecuted to revise the judgment of the circuit court sustaining the demurrer .to the petition and dismissing plaintiff’s suit. The ease presented by the petition is in brief this: In 1886 and 1887 the plaintiff, as a distiller in the fifth district of Kentucky, entered for deposit in its bonded warehouse, under and in accordance with the internal revenue laws of the United States, from time to time, 108 packages of whisky, containing by the original gauge made at the date of said entry 4,936 gallons, or over 40 wine gallons to each…
2Cases cited4 opinions
- Erskine v. HohnbachSupreme Court of the United States · 1872
- Haffin v. MasonSupreme Court of the United States · 1873
- Harding v. WoodcockSupreme Court of the United States · 1890
- Mills v. Baehr's ExecutorsNew York Supreme Court · 1840
3Cited by16 opinions
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Wagner v. LucasSupreme Court of Oklahoma · 1920
- Rosenberg v. Commisssioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- United States v. Kansas City Southern Ry. Co.District Court, W.D. Arkansas · 1911
- Powell v. Van DonselaarNebraska Supreme Court · 1955
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