PIASSICK v. UNITED STATES

No. 16775.

253 F.2d 658 (1958)

M. L. PIASSICK, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

April 1, 1958.


Attorney(s) appearing for the Case

David Gershon, H. A. Stephens, Jr., Atlanta, Ga. (R. Monroe Schwartz, Atlanta, Ga. on the brief), for appellant.

James W. Dorsey, U. S. Atty., John W. Stokes, Jr., Asst. U. S. Atty., Atlanta, Ga., for appellee.

Before HUTCHESON, Chief Judge, and JONES and BROWN, Circuit Judges.


JONES, Circuit Judge.

The appellant, M. L. Piassick, operated a wholesale grocery business in Atlanta, Georgia. As permitted by 26 U.S.C.A. § 2811, and Regulations 17 issued pursuant to the statute, the Alcohol Tax Unit at Atlanta delivered to the appellant its so-called Demand Letter requiring appellant to report sales of sugar and rye meal in quantities of 100 pounds, malt in quantities of 45 pounds, and other substances in quantities as specified. On June...

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