Small Grain Distilling & Drug Co. v. Hamilton
Court of Appeals for the Sixth Circuit
Appeal from the District Court of the United States for the Western District of Kentucky; Walter Evans, Judge. Suit in equity by the Small Grain Distilling & Drug Company against Elwood Hamilton, Collector of Internal Revenue, and another. Decree for defendants, and complainant appeals.
1Opinion of the Court
DENISON, Circuit Judge.
Prior to January 16, 1920, the date when the National Prohibition Act (41 Stat. 305) took effect (see Dillon v. Gloss [May 16, 1921] 256 U. S. -, 41 Sup. Ct. 510, 65 L. Ed. -), the appellant (hereafter called the jobber) had been for some time a wholesale dealer in, or jobber of, whisky, and owned a considerable stock, part tax-paid and on the floor in its store, and part non-tax-paid and evidenced by bonded warehouse receipts. The jobber was permitted to sell its floor stock to druggists, but was refused any permission to tax-pay and withdraw any of its whisky in a…
2Cited by4 opinions
- Bullock v. United StatesCourt of Appeals for the Sixth Circuit · 1923
- Skilken v. United StatesCourt of Appeals for the Sixth Circuit · 1923
- Stiles v. SimonCourt of Appeals for the Sixth Circuit · 1923
- United States v. SkilkenDistrict Court, S.D. Ohio · 1923