Source: United States Court of Appeals for the Seventh Circuit
Date: 1922-06-19
Jurisdiction: United States
Docket: No. 3007
Citation: 283 F. 980
Opinion
EVAN A. EVANS, Circuit Judge. This suit was brought to restrain the defendant from collecting a sum of money assessed as a tax under
section 35,
part 2, of the National Prohibition Act (41 Stat. 317), for the alleged illegal manufacture and sale of intoxicating liquor. Appellants deny the manufacture or sale of any intoxicating liquor, and assert the levy is not a tax, but a penalty. Since the questions were argued in this court similar questions have been decided by the Supreme Court in favor of appellants’ contentions. Lipke v. Lederer, 258 U. S.-, 42 Sup. Ct. 549, 66 L. Ed.-, decided June 5, 1922.
Following the opinion announced on that appeal, the decree in this suit must be, and is hereby, reversed, with directions to grant appellants the relief ito which, under the decision above referred to, they are entitled. -<§=>For other cases see same topic & KEY-NUMBER in all Key-Numbered Digests & Indexes