26 U.S.C. § 5111
Eligibility
Any person using distilled spirits on which the tax has been determined, in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes shall be eligible for drawback at the time when such distilled spirits are used in the manufacture of such products as provided for in this subpart.
Notes of Decisions
Cited in 10
cases, 1957–1984 · leading case: 672 Corp. v. United States, 461 F. Supp. 445 (N.D. Ill. 1978).
672 Corp. v. United States, 461 F. Supp. 445 (N.D. Ill. 1978). “Plaintiff 672 Corporation alleges that it is not a wholesale dealer within the purview of 26 U.S.C. § 5111 (a) and, therefore, is not liable for the wholesale liquor dealers occupational tax.”
Richard Vaughn Jenkins v. United States, 253 F.2d 710 (5th Cir. 1958). “He was indicted, convicted and sentenced for conspiracy to sell liquor at wholesale without the Federal wholesaler’s tax being paid as required by 26 U.S.C.A. § 5111 . From the judgment of conviction and sentence he appeals.”
William Lee Bennett v. United States, 252 F.2d 97 (10th Cir. 1958). “26 U.S.C.A. §§ 5111 , 5691. For a violation of the duty imposed upon a wholesale dealer to keep records he received a like penal sentence and was fined $250.”
United States v. Lester Mitchell Lawson, & One 1957 Model Chevrolet Bel Air Sedan, Motor No. Vc57n163689, 266 F.2d 607 (6th Cir. 1959). “The libel alleged that the vehicle had been used in Grundy County, Tennessee, on August 4, 1957, in the conduct by Lester Mitchell Lawson of the business of wholesale liquor dealer which he was then and there carrying on without having paid the special tax imposed by section…”
United States v. One 1959 Pontiac Tudor Sedan Motor No. B271200, Serial No. 859a5856, Eddie Lane, 301 F.2d 411 (5th Cir. 1962). “The court found as a fact that it was owned by one engaged in business as a wholesale liquor dealer who had not paid the tax due under 26 U.S.C.A. § 5111 (a) and that it was used by the dealer in transporting a whiskey customer to a pickup point where he was transferred to an…”
United States v. One 1956 Dodge Coronet 2-Door Sedan, 150 F. Supp. 503 (W.D. Ark. 1957). “§ 5112 , and who had not paid the special tax required by 26 U.S.C.A. § 5111 . The Government further contends that the persons driving the vehicles were violating 26 U.”
United States v. One 1976 Lincoln Cont'l Mark IV, 578 F. Supp. 402 (S.D.W. Va 1984). “§ 5122 (a), also used the car to transport distilled spirits which he had purchased for resale from someone other than a wholesale liquor dealer who paid the occupational tax which is imposed by 26 U.S.C. § 5111 (a), in violation of 26 U.”
United States v. John Cladianos, 532 F.2d 130 (9th Cir. 1976). “PER CURIAM: Appellant Cladianos was convicted by a jury on one count charging carrying on the business of a wholesale dealer in liquors and willfully failing to pay the special tax required for such business in violation of 26 U.S.C. § 5111 (a) 1 and 26 U.S.C. § 5691 (a).”
United States v. Goldfell Enter., Inc., D/B/A 606 Club, 450 F.2d 106 (7th Cir. 1971). “Title 26 U.S.C. §§ 5111 , 5113, 5121, and 5123.”
United States v. William D. Campbell, 542 F.2d 548 (10th Cir. 1976). “No contention was made that purchases were not in wholesale lots, or that the retailers from whom they were made had qualified as wholesale dealers by paying the statutory tax required by 26 U.S.C. § 5111 (b). For the purpose of the motion Campbell admitted that he had made the…”
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