Regal Drug Corp. v. Wardell
Court of Appeals for the Ninth Circuit
Appeal from the District Court of the United States for the Southern 'Division of the Northern District of California, Second Division; William H. Sawtelle, Judge. •Suit by the Regal Drug Corporation against Justus S. Wardell, United States Collector of Internal Revenue for the First District of California. From a decree dismissing the -bill, plaintiff appeals.
1Opinion of the Court
MORROW, Circuit Judge.
This is an appeal from the decree of the District Court dismissing a bill in equity filed by the Regal Drug Corporation, of San Erancisco, Cal., against Justus S. Wardell, collector of internal revenue of the First' district of California, to enjoin the collection of certain taxes and penalties assessed against the plaintiff by the Commissioner of Internal Revenue under the provisions of section 35 of title 2 of the National Prohibition Act (41 Stat. 305, 317). The bill was dismissed by the District Court pursuant to the prohibition contained in section 3224 of the…
2Cases cited4 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Dodge v. OsbornSupreme Court of the United States · 1916
- Snyder v. MarksSupreme Court of the United States · 1883
3Cited by6 opinions
- Fontenot v. AccardoCourt of Appeals for the Fifth Circuit · 1922
- Waldron v. PoeDistrict Court, W.D. Washington · 1924
- Lorenzen v. United StatesDistrict Court, W.D. Missouri · 1930
- United States v. FreidericksDistrict Court, D. New Jersey · 1921
- People v. VitaleNew York City Magistrates' Court · 1934
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