RIDGE, Circuit Judge.
Appellants, Michaels Enterprises, Inc., a corporation, and James A. Michaels Jr., its President, were convicted by jury verdict on both counts of an indictment charging, in Count I thereof, that the corporation was a retail dealer of distilled spirits, wines and beer, and "a person required to keep and file records, returns," etc., as required by Chapter 51, Title 26 U.S.C.A., and James A. Michaels, Jr., being its President "did fail and refuse...
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