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WATTS v. UNITED STATES

No. 19908.

352 F.2d 803 (1965)

Winston Gilbert WATTS, Appellant, v. The UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied December 23, 1965.

Attorney(s) appearing for the Case

Jack I. Podret, Tucson, Ariz., for appellant.

John E. Lindberg, Jo Ann D. Diamos, Asst. U. S. Atty., and Wm. P. Copple, U. S. Atty., Tucson, Ariz., for appellee.

Before POPE, BARNES and MERRILL, Circuit Judges.

POPE, Circuit Judge.

Watts was found guilty under all ten counts of an indictment returned against him. Eight of the counts charged violations of § 5301(c) of the Internal Revenue Code, (26 U.S.C. § 5301(c)) which provided: "No person who sells, or offers for sale, distilled spirits * * * shall (1) place in any liquor bottle any distilled spirits whatsoever other than those contained in such bottle at the time of stamping under the provisions of this chapter...

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