MADDEN, Judge.
The plaintiffs sue for the refund of Internal Revenue taxes on whiskey which taxes were collected from them in circumstances, in which, they claim, the applicable statute relieved them from the taxes.
The plaintiffs are both affiliates of Joseph E. Seagram and Sons, Inc. The plaintiff Carstairs owned and operated a bonded warehouse at Bedford, Ohio. The plaintiff Calvert had such a warehouse at Relay, Maryland. There were in these warehouses...
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