United States v. Guthrie

S.D. Ohio

United States v. Guthrie

283 F. 704, 1 Ohio Law. Abs. 7, 1922 U.S. Dist. LEXIS 1361

CourtDistrict Court, S.D. Ohio

DecidedSeptember 16, 1922

DocketNo. 3161

StatusPublished

This text of 283 F. 704 (United States v. Guthrie) is published on Counsel Stack Legal Research, covering District Court, S.D. Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United States v. Guthrie, 283 F. 704, 1 Ohio Law. Abs. 7, 1922 U.S. Dist. LEXIS 1361 (S.D. Ohio 1922).

Pincite

Opinion

PECK, J.;

Epitomized Opinion.

A petition by the U. S. for taxes and penalties claimed under the Volstead Act, against one previously convicted of having “had in his possession for sale intoxicating liquors” and seeking the enforcement of a lien asserted by the revenue collector, against the real estate of the said offender, for such tax, not averring either manufacture or sale, because defendant. fails to state a cause of action. Section 35 of said act. authorizing the tax and penalty only upon evidence of illegal manufacture or sale of intoxicating liquor, and does not warrant such assessment against one merely having possession, although for the purposes of sale. Demurrer sustained.

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PECK, J.;

Epitomized Opinion.

A petition by the U. S. for taxes and penalties claimed under the Volstead Act, against one previously convicted of having “had in his possession for sale intoxicating liquors” and seeking the enforcement of a lien asserted by the revenue collector, against the real estate of the said offender, for such tax, not averring either manufacture or sale, because defendant. fails to state a cause of action. Section 35 of said act. authorizing the tax and penalty only upon evidence of illegal manufacture or sale of intoxicating liquor, and does not warrant such assessment against one merely having possession, although for the purposes of sale. Demurrer sustained.

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Bluebook (online)

283 F. 704, 1 Ohio Law. Abs. 7, 1922 U.S. Dist. LEXIS 1361, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-guthrie-ohsd-1922.