Legal Opinion
Sterling Cider Co. v. Casey
District Court, D. Massachusetts
Decided January 10, 1923No. 2009PublishedCited by 3 opinions
1Opinion of the Court
MORTON, District Judge.
The principal question is whether sweet cider is taxable as a “soft drink” under Revenue Act of 1918, § 628a (40 Stat. 1116 [Comp. St. Ann. Supp. 1919, §■ 6161%.d]), which, with the corresponding section of the act of 1917 (40 Stat. 312), is copied in the margin.1
*886The term “soft drinks” is, I believe, of comparatively recent origin. It probably came into use as beverages composed of carbonated water or still water and fruit syrups became commonly sold, and was used to distinguish such prepared beverages from those which were of alcoholic character. It connotes…
2Cases cited1 opinion
- Monroe Cider Vinegar & Fruit Co. v. RiordanCourt of Appeals for the Second Circuit · 1922
3Cited by3 opinions
- United States v. Ninety-Five Barrels, More or Less, Alleged Apple Cider Vinegar, Douglas Packing Co.Supreme Court of the United States · 1924
- United States v. Phez Co.Court of Appeals for the Ninth Circuit · 1928
- Sterling Cider Co. v. HassettCourt of Appeals for the First Circuit · 1943