United States v. Iola Co., 194 F.2d 542 (6th Cir. 1952). · Go Syfert
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United States v. Iola Co., 194 F.2d 542 (6th Cir. 1952). Cases Citing This Book View Copy Cite
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UNITED STATES of America, Appellant,
v.
IOLA CO., a Kentucky Corporation, Appellee
11452_1.
Court of Appeals for the Sixth Circuit.
Feb 21, 1952.
Published opinion
194 F.2d 542
David C. Walls, Charles F. Wood, Louisville, Ky., Ellis N. Slack, Washington, D. C., for appellant., Millard Cox, Louisville, Ky., for appellee.
Allen, Hicks, Miller, Per Curiam.
Cited by 1 opinion  |  Published
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.