DOUGHERTY v. LEWIS

No. 9492.

115 F.2d 478 (1940)

DOUGHERTY v. LEWIS, Former Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

November 13, 1940.


Attorney(s) appearing for the Case

Faulkner & O'Connor, of San Francisco, Cal., for appellant.

Frank J. Hennessy, U. S. Atty., and W. E. Licking and W. F. Mathewson, Asst. U. S. Attys., all of San Francisco, Cal., for appellee.

Before WILBUR, GARRECHT, and HEALY, Circuit Judges.


HEALY, Circuit Judge.

Appellant sued to recover taxes assessed and collected as due upon distilled spirits. From an adverse judgment he appeals.

A Federal statute (Sec. 3251, Revised Statutes, 26 U.S.C.A. Int.Rev.Code, § 2800 (d) provides: "Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distillery, or distilling apparatus, shall be jointly and severally liable...

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