Legal Opinion
United States v. Wainer
Court of Appeals for the Seventh Circuit
Decided March 31, 1954No. 10964PublishedCited by 27 opinions
1Opinion of the Court
SWAIM, Circuit Judge,
This ig an action by the United stateg £0 recoverj with penalty and interest, taxes assessed on distilled spirits and alcohol seized at an illicit, unregistered distülery in which it is alleged the taxpayer> Allen M> Wainel. had proprie. tary interest. The District Court entered judgment in favor of the United States, and from this the taxpayer appeals.
The testimony of Government witnesses and Government exhibits received jn evidence disclose the following facts: On or about September 26, 1985, investigators of the Alcohol Tax Unit seized an illicit and unregistered…
2Cases cited15 opinions
- Emich Motors Corp. v. General Motors Corp.Supreme Court of the United States · 1951
- Local 167, International Brotherhood of Teamsters v. United StatesSupreme Court of the United States · 1934
- Parmelee v. LawrenceIllinois Supreme Court · 1867
- Stagecrafters' Club, Inc. v. District of Columbia Division of American LegionDistrict Court, District of Columbia · 1953
- Austin v. United StatesCourt of Appeals for the Seventh Circuit · 1942
10 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Dolan v. CommissionerUnited States Tax Court · 1965
- Johnson v. Jones-JournetSupreme Court of Louisiana · 1975
- Farber v. CommissionerUnited States Tax Court · 1965
- Wayne Williams v. Gerald LibertyCourt of Appeals for the Seventh Circuit · 1972
- Kroh v. CommissionerUnited States Tax Court · 1992
22 more not listed; retrieve them via the Exa API.