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COLLINS v. PORTER

No. 393.

328 U.S. 46 (1946)

66 S.Ct. 893

90 L.Ed. 1075

COLLINS ET AL. v. PORTER, PRICE ADMINISTRATOR.

Supreme Court of United States.

Decided April 22, 1946.

Attorney(s) appearing for the Case

Mac Asbill argued the cause for petitioners. With him on the brief were Allen P. Dodd, Sr. and Max O'Rell Truitt.

Richard H. Field argued the cause for respondent. With him on the brief were Solicitor General McGrath, John R. Benney, Jacob D. Hyman and John O. Honnold, Jr.

MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

Petitioners were stockholders in a distilling corporation on the dissolution of which in December, 1942, they received as their share of the assets warehouse receipts covering the bulk whiskey owned by the corporation. Early in January, 1943, they sold these receipts at a price above that fixed by the Administrator for bulk whiskey, Maximum Price Regulation 193, 7 Feb. Reg. 6006 (August 4, 1942), on the assumption...

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