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MA-KING CO. v. BLAIR

No. 333.

271 U.S. 479 (1926)

46 S.Ct. 544

70 L.Ed. 1046

MA-KING PRODUCTS COMPANY v. BLAIR, COMMISSIONER.

Supreme Court of United States.

Decided June 1, 1926.

Attorney(s) appearing for the Case

Mr. B.D. Oliensis, with whom Mr. Charles L. Guerin was on the brief, for appellant.

Assistant Attorney General Willebrandt, with whom Solicitor General Mitchell and Mr. John J. Byrne, Attorney in the Department of Justice, were on the brief, for appellee.

MR. JUSTICE SANFORD delivered the opinion of the Court.

This is a suit in equity brought by the Ma-King Products Company, a corporation, in the Federal District Court for Western Pennsylvania, against the Commissioner of Internal Revenue. The bill alleged that the Company had duly made application to the Commissioner, in accordance with the National Prohibition Act1 and regulations, and accompanied...

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