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JACOBY v. HOEY

15 F.Supp. 388 (1936)

JACOBY et al. v. HOEY, Collector of Internal Revenue.

District Court, S. D. New York.

June 15, 1936.

Attorney(s) appearing for the Case

Lewis Landes, of New York City, for complainants.

Lamar Hardy, U. S. Atty., of New York City (Ralph E. Stone, Asst. U. S. Atty., of New York City, of counsel), for defendant.

GODDARD, District Judge.

This is a motion by the complainants to restrain James J. Hoey, collector of internal revenue of this district, from enforcing against the complainants the collection of an assessment of an alcohol beverage tax in the amount of $48,384 and interest.

The complainants allege that they are engaged in the business of selling at wholesale, distributing, importing, and exporting small items such as drug items, toilet accessories, notions...

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