DI SANTO v. UNITED STATES

No. 7642.

93 F.2d 948 (1937)

DI SANTO v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

December 7, 1937.


Attorney(s) appearing for the Case

Kent H. Meyers, of Cleveland, Ohio (Stephen M. Young, of Cleveland, Ohio, on the brief), for appellant.

Jerome N. Curtis, of Cleveland, Ohio (E. B. Freed, of Cleveland, Ohio, on the brief), for the United States.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.


HICKS, Circuit Judge.

Appellant was tried, convicted, and sentenced upon three counts of an indictment, each charging him with a willful failure to make a report to the Commissioner of Internal Revenue of "brown sugar" alleged to have been sold by him. The statute, 26 U.S.C.A. § 1162a provides that "every person disposing of any substance of the character used in the manufacture of distilled spirits shall, when required by the Commissioner, render a correct return...

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