Fowler v. Kavanagh

PICARD, District Judge.

Complainants are duly licensed chiropodists under the laws of the State of Michigan who applied to the Collector of Internal Revenue of the United States for the District of Michigan for registration and a permit to dispense narcotic drugs, tendering payment of the federal tax therefor. The Collector of Internal Revenue declined to either receive the money, allow the registration, or issue the permit on the ground that the Attorney General for the State of Michigan had ruled that a practitioner of chiropody is not a “physician” within the meaning of Section 7 of Act 343…