§5102 — Definition of manufacturer of stills

2 cases·2 cited

Statute Text — 26 U.S.C. §5102

Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.

2 Citing Cases

Marie M. Kanda, Petitioner · 2026 · T.C.

United States v. Dedman · Cir.