CHAPMAN v. UNITED STATES

No. 18685.

289 F.2d 539 (1961)

Elmer Samuel CHAPMAN, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied June 8, 1961.


Attorney(s) appearing for the Case

Joseph H. Davis, Macon, Ga., for appellant.

Floyd M. Buford, Asst. U. S. Atty., Macon, Ga., for appellee.

Before RIVES, BROWN and WISDOM, Circuit Judges.


RIVES, Circuit Judge.

A one-count information charged Chapman and one Emmett Bolton Mercer with unlawfully, knowingly and willfully possessing 9,540 pounds of sugar intended for use in violating the provisions of the Internal Revenue Code. Specifically, the information charged that Chapman and Mercer possessed 9,540 pounds of sugar with the intent to use the same in the nontaxpaid distilled spirits business in violation of 26 U.S.C. §§ 5686(a), 7302.

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