Levers v. Anderson
326 U.S. 219 (1945)

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U.S. Supreme Court

Levers v. Anderson, 326 U.S. 219 (1945)

Levers v. Anderson

No. 51

Argued October 16, 1945

Decided November 5, 1945

326 U.S. 219

Syllabus

1. An application for a rehearing before a District Supervisor of the Alcohol Tax Unit of the Bureau of Internal Revenue, who had entered orders annulling a permit to operate a wholesale liquor business and denying applications for importer's and wholesaler's permits, is not a prerequisite to the judicial review specifically provided by § 4(h) of the Federal Alcohol Administration Act. Pp. 326 U. S. 220, 326 U. S. 224.

2. Hearings were held and evidence was taken before a hearing commissioner, petitioner being represented by counsel. The hearing commissioner made findings of fact which were approved by the District Supervisor without affording petitioner an opportunity to except to them. On the basis of these findings, the District Supervisor entered orders annulling an existing permit and denying applications for others, without affording petitioner an opportunity to argue orally before him. The Treasury regulations authorize, but do not require, the District Supervisor to grant a rehearing. Nor do they require him to afford petitioner an opportunity,

Page 326 U. S. 220

on rehearing, to argue orally before him. Nor was there satisfactory proof of a publicly established practice assuring that such opportunities would be afforded.

Held: that petitioner need not apply for such an administrative rehearing before seeking the judicial review specifically provided by the statute. P. 326 U. S. 223.

147 F.2d 547, reversed.

Certiorari, 325 U.S. 844, to review a judgment dismissing an appeal from an order of the District Supervisor of the Alcohol Tax Unit of the Bureau of Internal Revenue annulling an existing permit and denying other permits under the Federal Alcohol Administration Act.

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