Source: http://ny.findacase.com/research/wfrmDocViewer.aspx/xq/fac.19680410_0000115.SNY.htm/qx
Timestamp: 2017-08-19 02:12:39
Document Index: 656154860

Matched Legal Cases: ['§ 64', '§ 5122', '§ 5121', '§ 194', '§ 5301', '§ 5301', '§ 5001', '§ 5002', '§ 5301']

John Joseph DUFFY, d/b/a Duffy's Tavern, Defendant
Defendant is the operator of a public bar and grill, called "Duffy's Tavern", located at 4063 Boston Road in the Borough of the Bronx. In his tavern, he sells liquors, including spirits, and therefore must have, and doubtless does have, a license from the State of New York to sell liquor at retail to be consumed on the premises where sold (N.Y. Alcoholic Beverage Control Law, McKinney's Consol.Laws, c. 3-B, § 64). Defendant is also a "retail dealer in liquors" (hereafter usually "dealer") under 26 U.S.C. § 5122(a) and for the period July 1, 1966-June 30, 1967 paid the special tax levied by 26 U.S.C. § 5121. The Regulations under the Internal Revenue Code of 1954 define "liquor" as spirits, wine or beer. 26 C.F.R. § 194.11.
An information was filed on June 19, 1967 charging defendant in two counts. The first count charged him with refilling liqour bottles in violation of 26 U.S.C. § 5301(c)(1) and the second count charged him with possession of such bottles in violation of 26 U.S.C. § 5301(c)(2).
Defendant contends on this motion that the bottles were "illegally seized without warrant" (Fed.R.Crim.P. 41(e)(1)) because the search was "without * * * [the] consent" of defendant. Cited for defendant are Camara v. San Francisco, 387 U.S. 523, 87 S. Ct. 1727, 18 L. Ed. 2d 930 (1967) and See v. City of Seattle, 387 U.S. 541, 87 S. Ct. 1737, 18 L. Ed. 2d 943 (1967).
The tax on spirits is imposed at a specified rate on each "proof gallon" of spirits (26 U.S.C. § 5001(a)(1)) and a "proof gallon" is one which contains 50% of alcohol by volume (26 U.S.C. § 5002(a)(7) and (8)). Thus, the amount of tax payable depends on the percentage of alcohol in the spirits. The higher the percentage, the higher the tax.
The Secretary of the Treasury is authorized (among other things) to regulate the kind, size, use, etc. of containers for spirits. 26 U.S.C. § 5301(a). The Secretary, in order to identify the source where the original contents were put in liquor bottles, requires (among other things) that there be permanently marked in the bottle the year it was made, the permit number of the ...