United States v. One Hundred & Two Packages Distilled Spirits

S.D. New York

United States v. One Hundred & Two Packages Distilled Spirits

27 F. Cas. 292, 22 Int. Rev. Rec. 187

DecidedJune 15, 1876

StatusPublished

This text of 27 F. Cas. 292 (United States v. One Hundred & Two Packages Distilled Spirits) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United States v. One Hundred & Two Packages Distilled Spirits, 27 F. Cas. 292, 22 Int. Rev. Rec. 187 (S.D.N.Y. 1876).

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Opinion

BLATCHFORD, District Judge,

held that the regulations requiring Form 122, were made in the reasonable and lawful exercise of the authority conferred by several sections of the Revised Statutes upon the commissioner of internal revenue, and that Form 122 was covered by the language in section 3451, “any document required by regulation made in pursuance of the provisions of the internal revenue laws,” and that the property to which, in this case, the Form 122 relates is that described in the instrument itself.

Judgment for the United States.

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BLATCHFORD, District Judge,

held that the regulations requiring Form 122, were made in the reasonable and lawful exercise of the authority conferred by several sections of the Revised Statutes upon the commissioner of internal revenue, and that Form 122 was covered by the language in section 3451, “any document required by regulation made in pursuance of the provisions of the internal revenue laws,” and that the property to which, in this case, the Form 122 relates is that described in the instrument itself.

Judgment for the United States.

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Bluebook (online)

27 F. Cas. 292, 22 Int. Rev. Rec. 187, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-one-hundred-two-packages-distilled-spirits-nysd-1876.