Dawson's Brewery, Inc. v. United States

McLELLAN, District Judge.

The respondent demurs to the petition for the recovery of the amount of revenue stamps affixed to certain containers of fermented malt beverage.

Though plaintiff’s counsel argued attractively and forcefully that denial of recovery here would result in double taxation, and though on all the facts stated in the petition much can and has been said as to the equities disclosed, I am of the opinion that this case should not be tried on the merits unless and until an appellate court shall have said that the petition states a cause of action.

Section 3226 of the Revised…