Ledbetter v. Bailey
District Court, W.D. North Carolina
In Equity. Suit by J. M. Eedbettcr against J. W. Bailey, Collector of Internal Revenue, with 28 other cases. The bill filed by the complainant Ledbetter was in substance as follows: That the complainant is a citizen of Wilkes county, in the Western district of North Carolina, and that the defendant is collector of internal revenue for the district of North Carolina; that in January, 1921, notice was sent to the complainant that an assessment of taxes and penalties had been…
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In Equity. Suit by J. M. Eedbettcr against J. W. Bailey, Collector of Internal Revenue, with 28 other cases. The bill filed by the complainant Ledbetter was in substance as follows: That the complainant is a citizen of Wilkes county, in the Western district of North Carolina, and that the defendant is collector of internal revenue for the district of North Carolina; that in January, 1921, notice was sent to the complainant that an assessment of taxes and penalties had been made against him, aggregating $3,083.34, on the ground that the complainant had operated or permitted to be operated on…
1Opinion of the CourtBoyd, District Judge
(after stating the facts as above). In considering the principal questions involved in these several cases, it must be borne in mind, that, in order to be subject to the provisions of the Volstead Act (41 Stat. 305), untaxpaid liquors must be manufactured and sold for beverage purposes and no other. In the main the federal courts are taking the view that the laws, so far as distilled spirits for use as a beverage are concerned, are defunct, having been superseded by the Eighteenth Amendment to the Constitution and the legislation enacted by Congress in aid of its enforcement. Yet,…
2Cases cited7 opinions
- Dodge v. OsbornSupreme Court of the United States · 1916
- Snyder v. MarksSupreme Court of the United States · 1883
- Ketchum v. United StatesCourt of Appeals for the Eighth Circuit · 1921
- Barnes v. the RailroadsSupreme Court of the United States · 1873
- Thome v. LynchDistrict Court, D. Minnesota · 1921
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State v. . McAllisterSupreme Court of North Carolina · 1924
- Regents of University System of Georgia v. PageCourt of Appeals for the Fifth Circuit · 1936
- Jasper v. HellmichDistrict Court, E.D. Missouri · 1925
- City of Seattle v. PoeDistrict Court, W.D. Washington · 1925
- United States ex rel. Phillips v. Di MarcoDistrict Court, M.D. Pennsylvania · 1926
1 more not listed; retrieve them via the Exa API.