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AUSTIN, NICHOLS & CO. v. UNITED STATES

No. 46279.

87 F.Supp. 766 (1950)

AUSTIN, NICHOLS & CO., Inc. v. UNITED STATES.

United States Court of Claims.

January 3, 1950.

Attorney(s) appearing for the Case

Joseph Schwartz, New York City, Barnes, Richardson & Colburn, New York City, on the brief, for plaintiff.

Joseph H. Sheppard, Washington, D. C., with whom was Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., on the brief, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.

JONES, Chief Judge.

In this case the question is whether a rectification tax of 30 cents per proof gallon on rum imported into the United States from the Philippine Islands was properly collected by the Commissioner of Internal Revenue.

Between October 7, 1938, and July 7, 1941, plaintiff paid to the Collector of Internal Revenue the sum of $5,846.38 as a rectification tax of 30 cents per gallon imposed by Section...

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