S. Twitchell Co. v. United States

I believe plaintiff should be denied drawbacks for the periods herein claimed on the ground that it has failed to fully comply with the regulations as prescribed by the Commissioner of Internal Kevenue.

Treasury Regulation 29-197.23 provides:

Information to be shown by the claim. The claim must set forth, under oath, the following :(a) ***(b)***(c) ***(d) That the nonbeverage products were manufactured in compliance with (1) quantitative formulas filed with the Commissioner on Form 1678 prior to or at the time of manufacture, or (2) formulas prescribed by the United States Pharmacopoeia, the…