26 U.S.C. § 5112
Registration and regulation
Every person claiming drawback under this subpart shall register annually with the Secretary; keep such books and records as may be necessary to establish the fact that distilled spirits received by him and on which the tax has been determined were used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary shall prescribe to secure the Treasury against frauds.
Notes of Decisions
Cited in 7
cases, 1957–1978 · leading case: United States v. Jackson, 352 F. Supp. 672 (S.D. Ohio 1972).
United States v. Jackson, 352 F. Supp. 672 (S.D. Ohio 1972). “In view of the purpose of the Gun Control Act of 1968 to assist crime control, we conclude that anyone is engaged in the business of dealing in firearms if they have guns on hand or are ready and able to procure them, in either case for the purpose of selling some or all of them…”
672 Corp. v. United States, 461 F. Supp. 445 (N.D. Ill. 1978). “1 The sole issue involved is whether, by this reallocation of merchandise, plaintiff qualifies as a wholesale dealer in liquors within the meaning of 26 U.S.C. § 5112 (b). 2 Only those qualifying as wholesale dealers under this section are liable for the occupational tax imposed…”
United States v. Duffy, 282 F. Supp. 777 (S.D.N.Y. 1968). “26 U.S.C. § 5112 (a). The purpose of this provision was explained in Report No.”
United States v. Lester Mitchell Lawson, & One 1957 Model Chevrolet Bel Air Sedan, Motor No. Vc57n163689, 266 F.2d 607 (6th Cir. 1959). “Section 5112(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 5112 (a), defines a wholesale dealer in liquors as one “who sells, or offers for sale, foreign or domestic distilled spirits, wines, or beer in quantities of 5 wine gallons or more to the same person at the same…”
Louie Monroe Allen v. United States, 271 F.2d 226 (5th Cir. 1959). “26 U.S.C.A. § 5112 . Johnson v. United States, 5 Cir.”
United States v. Goldfell Enter., Inc., D/B/A 606 Club, 450 F.2d 106 (7th Cir. 1971). “Title 26 U.S.C. § 5112 (a). A dealer “who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer” is considered a wholesale dealer, Title 26 U.”
United States v. One 1956 Dodge Coronet 2-Door Sedan, 150 F. Supp. 503 (W.D. Ark. 1957). “The Government’s second contention is that the vehicles were being used by persons engaging in business as wholesale dealers in liquors within the meaning of 26 U.S.C.A. § 5112 , and who had not paid the special tax required by 26 U.”
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