United States v. Glidden Co.

SIMONS, Circuit Judge.

The appellant brought a civil suit to recover upwards of $2,000,000 as taxes and interest under subdivision 4, of section 900, of the Revenue Act of 1926 (26 USCA § 245 (4), for the diversion by the appellees of denatured alcohol to beverage purposes, in violation of the terms of permits issued to them under title 3,' of the National Prohibition Act (27 USCA § 71 et seq.). The appellees, defendants below, asserted a number of defenses, to six of which the appellant demurred upon the ground that each upon its face was insufficient in law. The demurrers being overruled…