Woolner v. United States
United States Court of Claims
On the Proofs. The Reporters’ statement of tbe case: Tbe following are tbe facts found by tbe court: I. On tbe 8tb of July, 1876, tbe claimants were distillers, having their distillery in tbe fifth district of Illinois, and on that day paid tbe internal-revenue tax assessed or due upon ten barrels of alcohol at their distillery, numbered 29289 to 29291 and 29301 to 29307, to the amount of $801, and received from the collector of said district therefor tax-paid stamps…
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On the Proofs. The Reporters’ statement of tbe case: Tbe following are tbe facts found by tbe court: I. On tbe 8tb of July, 1876, tbe claimants were distillers, having their distillery in tbe fifth district of Illinois, and on that day paid tbe internal-revenue tax assessed or due upon ten barrels of alcohol at their distillery, numbered 29289 to 29291 and 29301 to 29307, to the amount of $801, and received from the collector of said district therefor tax-paid stamps numbered 70069 to 70071 and 70081 to 70086 and 3269. II. On the 23d of October, 1876, the claimants again paid said tax of $801…
1Opinion of the Court
Richardson, J.,
delivered tbe opinion of tbe court :, This case presents no difficulties upon tbe controlling facts, which fully establish tbe claim set forth in tbe petition, and tbe defense has no foundation in law or justice.
Tbe claimants were distillers of spirits, in possession of ten barrels of alcohol in tbe warehouse of then distillery, upon which there was a tax due of $801. This tax they paid to tbe collector in July, 1876, and again paid tbe same tax to tbe same collector in October of that year. Afterward, they made application to tbe Commissioner of Internal Revenue for refund and…
2Cases cited2 opinions
- United States v. KaufmanSupreme Court of the United States · 1878
- Kaufman v. United StatesSupreme Court of the United States · 1875
3Cited by7 opinions
- Brownfield v. United StatesUnited States Court of Claims · 1960
- Real Estate Savings Bank v. United StatesUnited States Court of Claims · 1880
- Ludington v. United StatesUnited States Court of Claims · 1879
- Sybrandt v. United StatesUnited States Court of Claims · 1884
- Julius Kessler & Co. v. United StatesUnited States Court of Claims · 1926
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