Kentucky Distilleries & Warehouse Co. v. Hamilton
District Court, W.D. Kentucky
In Equity. Suit J>y the Kentucky Distilleries and Warehouse Company against Elwood Hamilton, lately Collector of Internal Revenue. On demurrer to petition.
1Opinion of the Court
WALTER EVANS, District Judge.
Having, on August 24, 1920, paid to the defendant under protest $4,636.08 internal revenue taxes on certain distilled spirits stored in a bonded warehouse, the plaintiff in due course and form applied to the Commissioner of Internal Revenue for the refunding thereof. That officer for more than six months after the receipt of the claim therefor had neither refunded the same nor refused to do so, and, under the statute, that gave the right to the plaintiff to sue for its recovery now.
*210We need not go into any lengthy detail, either of the averments of the plaintiff’s…
2Cases cited1 opinion
- United States v. WittenSupreme Court of the United States · 1892
3Cited by1 opinion
- Hamrah Bros. v. United StatesCourt of Customs and Patent Appeals · 1921