Jakovich v. Mager

Seventh Circuit

Jakovich v. Mager

283 F. 980, 1922 U.S. App. LEXIS 2319

CourtCourt of Appeals for the Seventh Circuit

DecidedJune 19, 1922

DocketNo. 3007

StatusPublished

Cited by3 cases

This text of 283 F. 980 (Jakovich v. Mager) is published on Counsel Stack Legal Research, covering Court of Appeals for the Seventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Jakovich v. Mager, 283 F. 980, 1922 U.S. App. LEXIS 2319 (7th Cir. 1922).

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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.

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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.

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283 F. 980, 1922 U.S. App. LEXIS 2319, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jakovich-v-mager-ca7-1922.

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