UNITED STATES v. PARKER

Nos. 72-1165, 72-1166.

469 F.2d 884 (1972)

UNITED STATES of America, Plaintiff-Appellee, v. Henry Harold PARKER, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. David Joe GREEN, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Rehearings Denied January 3, 1973.


Attorney(s) appearing for the Case

James W. Bill Berry, Oklahoma City, Okl., for appellants.

William R. Burkett, U. S. Atty., Oklahoma City, Okl., for appellee.

Before BARNES, HILL and HOLLOWAY, Circuit Judges.


BARNES, Circuit Judge:

Before us are two consolidated appeals from conviction of a one-count indictment alleging a bizarre conspiracy "to defraud the United States of lawful revenue, that is, to make firearms, to-wit: destructive devices" without having paid the making tax, or having filed the written application, required by 26 U.S.C. §§ 5821 and 5861(f).1

The indictment then went on to charge:

"It was part...

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