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RENZIEHAUSEN v. LUCAS

No. 114.

280 U.S. 387 (1930)

50 S.Ct. 156

74 L.Ed. 501

RENZIEHAUSEN v. LUCAS, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 27, 1930.

Attorney(s) appearing for the Case

Mr. William A. Seifert, with whom Mr. William W. Booth was on the brief, for petitioner.

Assistant Attorney General Youngquist, with whom Solicitor General Hughes, and Messrs. Sewall Key and Norman D. Keller, Special Assistants to the Attorney General, were on the brief, for respondent.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This case raises the same questions as the preceding one, Clarke v. Haberle Crystal Springs Brewing Co., ante, p. 384, but was decided the other way. 31 F.2d 675. A writ of certiorari was granted by this court on October 14, 1929.

The good will here concerned, (treated as embracing trade-marks, trade brands and trade names,) was that of a business of distilling...

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