Legal Opinion

Mount Tivy Winery, Inc. v. Lewis

District Court, N.D. California

Decided January 10, 1942No. 20473-SPublishedCited by 7 opinions

1Opinion of the Court

ST. SURE, District Judge.

Plaintiff sues to recover $15,419.33, with interest, claimed to have been illegally imposed and collected by defendants under the Liquor Taxing Act of 1934, 48 Stat. 313.

The complaint contains two counts. The first states a claim for recovery, if justified by the law and the evidence. The second adopts the allegations of the first, by reference, and adds that section 10(c) 1 of the Liquor Taxing Act of 1934, under the provisions of which the taxes were assessed and collected, violates Article I, section 2, clause 3, and Article I, section 9, clause 4 of the…

2Cases cited28 opinions

  1. United States v. SherwoodSupreme Court of the United States · 1941
  2. Patton v. BradySupreme Court of the United States · 1902
  3. McFeely v. CommissionerSupreme Court of the United States · 1935
  4. Hackner v. Guaranty Trust Co. of New YorkCourt of Appeals for the Second Circuit · 1941
  5. Munro v. United StatesSupreme Court of the United States · 1938

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3Cited by7 opinions

  1. Curtis Publishing Company v. Wallace Butts, Wallace Butts v. Curtis Publishing CompanyCourt of Appeals for the Fifth Circuit · 1965
  2. C. J. Wieland & Son Dairy Products Co. v. WickardDistrict Court, E.D. Wisconsin · 1945
  3. United States v. GallagherCourt of Appeals for the Ninth Circuit · 1945
  4. Goldberg v. Ed's Shopworth Supermarket, Inc.District Court, W.D. Louisiana · 1963
  5. Daitz Flying Corp. v. United StatesDistrict Court, E.D. New York · 1945

2 more not listed; retrieve them via the Exa API.

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