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UNITED STATES v. DIXON

No. 500.

347 U.S. 381 (1954)

UNITED STATES v. DIXON.

Supreme Court of United States.

Decided April 5, 1954.

Attorney(s) appearing for the Case

Philip Elman argued the cause for the United States. With him on the brief were Robert L. Stern, then Acting Solicitor General, Assistant Attorney General Olney, Beatrice Rosenberg and J. F. Bishop.

No appearance for appellee.

MR. JUSTICE CLARK delivered the opinion of the Court.

The sole question here is whether §§ 3116 and 3115 of the Internal Revenue Code make it a criminal offense to possess property intended for use in producing nontaxpaid distilled spirits in violation of the Code. Appellee was indicted under these sections for wilfully and knowingly possessing 800 pounds of sugar and parts of a still for the proscribed purpose...

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