ALDRICH, Circuit Judge.
This is a civil suit by the United States to foreclose a substantial tax lien. The tax was assessed pursuant to I.R.C. § 4741 (1954), which imposes an excise tax of $100 per ounce, payable by the transferee, upon all transfers of marihuana to persons not registered under sections 4751 to 4753 of the Code. The defendant was admittedly not so registered, and the question before the court was whether he was, as alleged, a transferee of 74...
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