Lorenzen v. United States

OTIS, District Judge.

Plaintiff brings this action to recover from the United- States the sum of $54,117.-12, alleged by him to have been unlawfully .collected September 21, 1920, as a tax upon .8,455.8 gallons of whisky which had been stored at a government warehouse at Liberal, Mo., and had previously been manufactured •by the Pure Grain Distilling Company, a Missouri corporation. The tax was assessed upon the theory that the whisky in question had •been removed from the government warehouse for beverage purposes, and that section 600(a) of chapter 18 of the Act of February 24, 1919 (40…