BRINK v. UNITED STATES

No. 9795.

148 F.2d 325 (1945)

BRINK v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

April 2, 1945.


Attorney(s) appearing for the Case

Sawyer A. Smith, of Covington, Ky. (Sawyer A. Smith and H. W. Vincent, both of Covington, Ky., on the brief), for appellant.

Claude P. Stephens, of Lexington, Ky. (Claude P. Stephens and Ben L. Kessinger, both of Lexington, Ky., on the brief), for the United States.

Before SIMONS, ALLEN, and McALLISTER, Circuit Judges.


SIMONS, Circuit Judge.

The appellant was convicted on three counts of an indictment, sentenced to two years' imprisonment on each count, to run concurrently, and fined $9000. The several counts charged him, as a wholesale liquor dealer, with unlawfully, wilfully, and feloniously refusing and neglecting to make and keep records of the sale and disposition of distilled spirits on "Forms 52-A, 52-B, or 338," as prescribed by the Commissioner of Internal Revenue, pursuant...

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