STITZEL-WELLER DISTILLERY v. UNITED STATES

No. 1479.

82 F.Supp. 50 (1949)

STITZEL-WELLER DISTILLERY, Inc. v. UNITED STATES.

United States District Court W. D. Kentucky, at Louisville.

January 17, 1949.


Attorney(s) appearing for the Case

Millard Cox, of Louisville, Ky., for plaintiff.

Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe and Harry B. De Atley, Sp. Assts. to Atty. Gen. and David C. Walls, U. S. Atty., of Louisville, Ky., for defendant.


SHELBOURNE, Chief Judge.

Plaintiff filed this action May 3, 1948, to recover $1,233.90, the amount of a tax paid on 137.1 gallons of whiskey lost by casualty in the process of bottling, in plaintiff's Internal Revenue Bonded Warehouse at Shively, in Jefferson County, Kentucky.

The right of recovery is based upon paragraph (3), subsection (b) of Section 2901, Internal Revenue Code, Title 26 U.S.C.A. § 2901(b)(3).

Defendant filed its motion to dismiss...

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