Tovar v. Jarecki

BARNES, Chief Judge.

This cause is before the court for decision after hearing on the matters presented by the Second Amended Complaint.

The suit seeks to restrain the collection from plaintiff of a special marihuana tax assessed at the rate of $100 per ounce under Section 2590'(a) (2) of- the Internal Revenue Code, 26 U.S.C.A. § 2590(a) (2). Plaintiff claims that the tax is illegal be cause the evidence upon which the tax is based was suppressed in a criminal case in this court, United States v. Tovar, No. 47CR359, on December 12, 1947, wherein the court made the following order:

“It is hereby…