) 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, et al. CLAUSEN-FLANAGAN BREWERY'. SAME. RUPPERT I. SAME. June 28, 1919. Rogers and Hough, Circuit Judges, dissenting in Part Three suits, by t