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UNITED STATES v. RAYMOND

No. 18505.

436 F.2d 951 (1971)

UNITED STATES of America, Plaintiff-Appellee, v. Andy RAYMOND, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Rehearing Denied February 2, 1971.

Attorney(s) appearing for the Case

John Kappos, Gary, Ind., Harold Abrahamson, Hammond, Ind., Peter Friedland, East Chicago, Ind., for defendant-appellant.

William C. Lee, U. S. Atty., Fort Wayne, Ind., Marvin R. Loewy, Sp. Atty., Organized Crime and Racketeering Section, Crim. Div., Mark M. Richard, Special Atty., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before KERNER, PELL and STEVENS, Circuit Judges.

KERNER, Circuit Judge.

Appellant, Andy Raymond, was convicted after a bench trial in the district court for carrying on the business of a retail dealer in liquors and wilfully failing to pay the special tax required by 26 U.S.C. §§ 5121(a) and 5142(a), which is a violation of 26 U.S.C. § 5691(a). Appellant asserts on appeal that he was not a retail dealer in liquors, as defined in 26 U.S.C. § 5122, and that his failure to pay the tax was not wilful...

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