1. Home
  2. Browse Decisions
  3. F.2d
  4. 76 F.2d
  5. 76 F.2d 913 (1935)
 

KESTERSON v. UNITED STATES

No. 1176.

76 F.2d 913 (1935)

KESTERSON et al. v. UNITED STATES.

Circuit Court of Appeals, Tenth Circuit.

April 8, 1935.

Attorney(s) appearing for the Case

Frank Hickman, of Tulsa, Okl. (Hickman & Ungerman, of Tulsa, Okl., on the brief), for appellants.

Joe W. Howard, Asst. U. S. Atty., of Tulsa, Okl. (C. E. Bailey, U. S. Atty., of Tulsa, Okl., on the brief), for the United States.

Before LEWIS, McDERMOTT, and BRATTON, Circuit Judges.

LEWIS, Circuit Judge.

An indictment returned against appellants charged them with carrying on the business of a retail liquor dealer in Tulsa, Oklahoma, on August 17, 1934, contrary to the laws of said state, without having paid the special excise tax of $1000 as required by 26 USCA § 206.

Section 205 (a), 26 USCA, prescribes a $25 tax for retail liquor dealers, while said section 206 prescribes a $1000 tax for retail liquor dealers where state or local...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases