Gibson Wine Co., Inc. v. Snyder

PRETTYMAN, Circuit Judge.

The Gibson Wine Company, Inc., is a California corporation which produces, bottles and distributes wine pursuant to a basic permit issued under the Federal Alcohol Administration Act.1 Regulations duly promulgated under the Act2 have since 1938 contained the following provision:3

“(5) Fruit wine derived wholly (except for sugar, water, or added alcohol) from one kind of fruit shall be designated by the word ‘wine’ qualified by the name of such fruit, e. g., ‘peach wine/ ‘blackberry wine.’ ” On March 25, 1941, the Deputy Commissioner of Internal Revenue, having…