McCormick & Co. v. United States

The question involved in this case is whether the plaintiff was entitled under section 3250 (l) of the Internal Revenue Code of 1939, as amended (26 U. S. C., 1952 ed., 3250 (l)), to a drawback of the tax previously paid on a certain batch of ethyl alcohol, comprising 6,073.20 proof gallons, which the plaintiff used during August and September of 1953 in the manufacture of flavoring extracts.

During the period here involved, section 3250 (l) of the Internal Revenue Code of 1939, as amended, provided in part as follows:

Any person using distilled spirits prodMced in a domestic registered…