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UNITED STATES v. GOLDFELL ENTERPRISES, INC.

No. 17845.

450 F.2d 106 (1971)

UNITED STATES of America, Plaintiff-Appellee, v. GOLDFELL ENTERPRISES, INC., d/b/a 606 Club, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

October 18, 1971.

Attorney(s) appearing for the Case

Edward J. Calihan, Jr., Chicago, Ill., for defendant-appellant.

William J. Bauer, U. S. Atty., Chicago, Ill., Martin R. Nathan, Atty., Regional Counsel I. R. S., Chicago, Ill., for plaintiff-appellee; John Peter Lulinski, Jeffrey Cole, Robert J. Breakstone, Asst. U. S. Attys., of counsel; assisted by Arnold Kanter, Legal Intern.

Before KILEY and KERNER, Circuit Judges, and REYNOLDS, District Judge.

REYNOLDS, District Judge.

This is an appeal from a misdemeanor conviction for a violation of Subtitle E, Chapter 51, of the Internal Revenue Code — Alcohol, Tobacco, and Certain Other Excise Taxes (Title 26 U.S.C. § 5117). Specifically, the defendant below and appellant here, Goldfell Enterprises, Inc., a retail liquor dealer, was charged with having made three purchases of liquor from another retail liquor dealer...

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