Heyman v. United States

PECK, District Judge.

Two questions are involved in this case. The first is to whom the 50-gallon exemption from the so-called “floor tax” on distilled spirits, provided by section 303 of the War Revenue Act of October 3, 1917 (Comp. St. 1918, § 5986b), applied, when the liquor was held on June 1, 1917, by trustees in bankruptcy, who later sold it at retail. The second is whether the bankrupt’s trustees, who so sold it without requiring the floor tax to be paid by the purchasers at the time of sale, and who have received from them what was-intended to be the full tax-free price, and now hold…