SMITH v. UNITED STATES

No. 4502.

106 F.2d 726 (1939)

SMITH v. UNITED STATES.

Circuit Court of Appeals, Fourth Circuit.

October 2, 1939.


Attorney(s) appearing for the Case

George C. Sutherland, of Grundy, Va., and S. H. Sutherland, of Clintwood, Va., for appellant.

Howard C. Gilmer, Jr., Asst. U. S. Atty., of Pulaski, Va. (Joseph H. Chitwood, U. S. Atty., of Roanoke, Va., on the brief), for the United States.

Before PARKER and NORTHCOTT, Circuit Judges, and CHESNUT, District Judge.


PARKER, Circuit Judge.

This is an appeal from a judgment upon a verdict of guilty in a prosecution for removal and concealment of distilled spirits upon which the tax had not been paid, in violation of the provisions of the internal revenue laws. The facts were that defendant and his wife owned jointly a building in which they lived and a part of which they used for conducting a restaurant and grocery store. State officers made a search of this building and found...

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