Walker-Hill Co. v. United States

EVANS, Circuit Judge.

The trial court upheld plaintiff’s right to recover $7,495.80 from the Government, on distilled spirits used in 1943, as “drawbacks,” because the eggnog product it manufactured was a “food product” and not a “beverage,” under Section 3250, Internal Revenue Code, as amended by Section 602(f) of the Revenue Act of 1942. This Section provides: “Any person using distilled spirits produced in a domestic registered distillery or in industrial alcohol plant and fully tax-paid in the manufacture or production of medicines, medicinal preparations, food products, flavors, or…