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UNITED STATES v. KAIBNEY

No. 244.

155 F.2d 795 (1946)

UNITED STATES v. KAIBNEY et al.

Circuit Court of Appeals, Second Circuit.

May 22, 1946.

Attorney(s) appearing for the Case

Robert H. Elder, of New York City (Otho S. Bowling, of New York City, of counsel), for appellants.

John F. X. McGohey, U. S. Atty., of New York City (Thomas G. Donlan, Asst. U .S. Atty., of New York City, of counsel), for appellee.

Before L. HAND, SWAN, and FRANK, Circuit Judges.

SWAN, Circuit Judge.

The statute under which the appellants were convicted makes it a criminal offense to import merchandise into the United States by means of false and fraudulent invoices. 19 U.S.C.A. § 1591. The appellants were partners transacting business under the name of "Kaibney Importing Company." They were engaged in importing embroidered linens. Jacob Kaibney was stationed in Shanghai, China, and Paul Kaibney was in charge of the New York office of...

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