Regal Drug Corp. v. Wardell

The case involves the legality of taxes, assessments or penalties under the revenue law. or the National Prohibition Act, upon certain distilled spirits and .liquors of the Regal Drug Corporation (herein called complainant), and the distraint- of its store and the property contained therein.

The remedy sought is by injunction against respondent, Wardell, as Collector of Internal Revenue, from taking or continuing in possession of the store and its property, or from conducting any action or proceeding to enforce the collection of the taxes, assessments or penalties.

Complainant presented the…