PARKER, Circuit Judge.
This is an appeal in a habeas corpus proceeding. Petitioner was indicted with her husband for violation of section 3296 of the Revised Statutes (26 USCA § 404). The indictment contained two counts, one charging removal of distilled spirits on which the tax had not been paid, the other charging concealment after removal. Petitioner pleaded guilty to the charges contained in the indictment and on May 16, 1931, was sentenced to five years...
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