United States v. Iola Co., a Kentucky Corporation

194 F.2d 542

• Court: Court of Appeals for the Sixth Circuit
• Decided: February 21, 1952
• Docket: 11452_1
• Status: Published

Opinion

PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, it appearing that this suit was filed July 6, 1950;

And it appearing that Section 2901 of the Internal Revenue Code, as amended by Act of February 21, 1950, 64 Stat. 7, became ■effective September 1, 1950, 26 U.S.C.A. § 2901, and by its own terms was not applicable to any suit filed before it took effect:

it is ordered that the judgment of the District Court be and it hereby is affirmed, upon authority of Stitzel-Weller Distillery v. United States, D.C., 82 F.Supp. 50, affirmed, 6 Cir., 180 F.2d 357.