UNITED STATES OF AMERICA, APPELLANT,
v.
IOLA CO., A KENTUCKY CORPORATION, APPELLEE
UNITED STATES OF AMERICA, APPELLANT,
IOLA CO., A KENTUCKY CORPORATION, APPELLEE
194 F.2d 542
United States Court of Appeals for the Sixth Circuit (1952)
Positive Treatment
Cited by 4 cases
Opinion of the Court
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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Sweeney v. Woodall, 344 U.S. 86 (U.S. 1952)
-
State OF Ariz. v. Ernestine W. Hunt, 408 F.2d 1086 (6th Cir. 1969)
Authorities Cited
- Mrs. Walter Lane Smith v. United States, 180 F.2d 357 (6th Cir. 1950)