Legal Opinion
De Bary v. Dunne
U.S. Circuit Court for the District of Oregon
Decided October 4, 1909PublishedCited by 8 opinions
Suit by Adolf De Bary and others against David M. Dunne, as Collector of Internal Revenue for the District of Oregon. Judgment for defendant.
1Opinion of the Court
BEAN, District Judge.
This is a suit brought against the collector of internal revenue for the district of Oregon, to recover the amount of a special tax, paid by plaintiffs under protest, as wholesale liquor dealers in the city of Portland, for the year ending June 30, 1905. Section 3244, Rev. St. (U. S. Comp. St. 1901, p. 2096), provides :
“Special taxes are imposed as follows: * * * Wholesale liquor dealers shall pay $100.00. Every person who sells or offers for sale foreign or domestic distilled spirits or wines in quantities of not less than five wine gallons at the same time shall be…
2Cases cited4 opinions
- De Bary v. SouerCourt of Appeals for the Fifth Circuit · 1900
- United States v. ClineDistrict Court, W.D. North Carolina · 1885
- United States v. ShriverDistrict Court, S.D. Illinois · 1885
- Stevens v. OhioU.S. Circuit Court for the District of Northern Ohio · 1899
3Cited by8 opinions
- Fred Albert Carlson v. United StatesCourt of Appeals for the Tenth Circuit · 1957
- Burkhardt v. DeckerMissouri Court of Appeals · 1927
- Link v. KallaosDistrict Court, E.D. Missouri · 1944
- Jenkins v. United StatesUnited States Customs Court · 1945
- Johnson v. CommissionerUnited States Board of Tax Appeals · 1927
3 more not listed; retrieve them via the Exa API.