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SIMMONS v. UNITED STATES

No. 72-1020.

476 F.2d 715 (1973)

Hal SIMMONS, Administrator of the Estate of Melvin D. Anderson, Deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Tenth Circuit.

Decided April 2, 1973.

Attorney(s) appearing for the Case

Kendall O. Schlenker, Albuquerque, N. M. (James M. Parker, Jay R. Payne, and Charles I. Wellborn, Albuquerque, N. M., on the brief), for appellant.

Wesley J. Filer, Atty., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, and John P. Burke, Attys., Dept. of Justice, Washington, D. C., and Victor R. Ortega, U. S. Atty., Albuquerque, N. M., of counsel, on the brief), for appellee.

Before SETH and HOLLOWAY, Circuit Judges, and LANGLEY, District Judge.

HOLLOWAY, Circuit Judge.

This appeal involves the validity of a claim by the government for excise taxes imposed on a transfer of marihuana alleged to be due under the Marihuana Tax Act provisions in 26 U.S.C.A. § 4741 (1954).1 Appellant Simmons raises only one issue here—the constitutionality of the excise tax provisions. He argues that in view of the self-incrimination principles pronounced in Leary v. United States,

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