Case Name: UNITED STATES of America, Appellant, v. DOUBLE SPRINGS DISTILLERS, Inc., Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1952-02-21
Citations: 194 F.2d 541
Docket Number: No. 11453
Parties: UNITED STATES of America, Appellant, v. DOUBLE SPRINGS DISTILLERS, Inc., Appellee.
Judges: Before HICKS, Chief Judge, and ALLEN and MILLER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 194
Pages: 541–542

Head Matter:
UNITED STATES of America, Appellant, v. DOUBLE SPRINGS DISTILLERS, Inc., Appellee.
No. 11453.
United States Court of Appeals Sixth Circuit.
Feb. 21, 1952.
David C. Walls, Charles F. Wood, Louisville, Ky., Ellis N. Slack, Washington, D. C., for appellant.
Millard Cox, Louisville, Ky., for appellee.
Before HICKS, Chief Judge, and ALLEN and MILLER, Circuit Judges.

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, Inc., v. United States, D.C., 82 F.Supp. 50, affirmed 6 Cir., 180 F.2d 357.