KITRELL v. UNITED STATES

No. 1253.

76 F.2d 333 (1935)

KITRELL v. UNITED STATES.

Circuit Court of Appeals, Tenth Circuit.

March 28, 1935.


Attorney(s) appearing for the Case

Harry Silverstein, of Denver, Colo. (David Rosner, of Denver, Colo., on the application), for appellant.

Byron G. Rogers, Asst. U. S. Atty., of Las Animas, Colo.

Before LEWIS and McDERMOTT, Circuit Judges.


PER CURIAM.

Appellant was convicted on three counts of an indictment, each of which was based on the Revenue Act of 1928 (section 146), 45 Stat. 835 (26 U. S. Code, § 2146 [26 US CA § 2146]). Clearly the pleader rested counts 1 and 2 on subdivision (b) of said section (26 USCA § 2146 (b), which defines a felony; and count 3 on subdivision (a), 26 USCA § 2146 (a), which defines a misdemeanor. Count 1 charges the appellant with a willful and felonious...

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