Legal Opinion
Stitzel-Weller Distillery, Inc. v. United States
District Court, W.D. Kentucky
Decided January 17, 1949No. 1479PublishedCited by 6 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
Plaintiff filed this action May 3, 1948, to recover $1,233.90, the amount of a tax paid on 137.1 gallons of whiskey lost by casualty in the process of bottling, in plaintiff’s Internal Revenue Bonded Warehouse at Shively, in Jefferson County, Kentucky.
The right of recovery is based upon paragraph (3), subsection (b) of Section 2901, Internal Revenue Code, Title 26 U.S.C.A. § 2901(b)(3).
Defendant filed its motion to dismiss the complaint claiming that-
1. This Court is without jurisdiction over the subject matter.
2. The taxes on the distilled spirits lost were due and…
2Cases cited8 opinions
- United States v. Buffalo Natural Gas Fuel Co.Supreme Court of the United States · 1899
- Thompson v. United StatesSupreme Court of the United States · 1892
- HH Miller Industries Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1932
- Western & Southern Life Ins. v. HuweCourt of Appeals for the Sixth Circuit · 1941
- Nugent v. Arizona Improvement Co.Supreme Court of the United States · 1899
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Erie Railroad v. United StatesUnited States Court of Claims · 1957
- Aetna Insurance Company v. United StatesUnited States Court of Claims · 1958
- United States v. Iola Co., a Kentucky CorporationCourt of Appeals for the Sixth Circuit · 1952
- Aetna Insurance Company v. United StatesUnited States Court of Claims · 1958
- United States v. Double Springs Distillers, Inc.Court of Appeals for the Sixth Circuit · 1952
1 more not listed; retrieve them via the Exa API.