§5102 — Definition of manufacturer of stills

3 citing cases

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

3 Citing Cases

Kanda v. Commissioner · 2026 · T.C.
Hubbard v. Commissioner T.C. Memo. 2026-62 · 2026 · T.C.
United States v. Dedman · Cir.

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