v=Full&rs=WLW7.11&prft=... 12/27/2007 EFTA00191913 Page 1 of 16 Westlaw. 259 F. 525 Page I 259 F. 525, 170 C.C.A. 487 (Cite as: 259 F. 525) JACOB HOFFMAN BREWING CO.'. MIELLIGOTT C.A.2 1919. Circuit Court of Appeals, Second Circuit. JACOB HOFFMAN BREWING CO. v. McELL1GOTT, Deputy Internal Revenue Collector,