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UNITED STATES v. SAND

Nos. 74-2012, 74-2338.

541 F.2d 1370 (1976)

UNITED STATES of America, Plaintiff-Appellee, v. Nicholas SAND, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Robert Timothy SCULLY, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied October 8, 1976.

Attorney(s) appearing for the Case

William L. Osterhoudt (argued), of Singer & Osterhoudt, San Francisco, Cal., for defendant-appellant in No. 74-2012.

James F. Hewitt, Atty. (argued), of Federal Public Defender, San Francisco, Cal., for defendant-appellant in No. 74-2338.

Malcolm Segal, Asst. U. S. Atty. (argued), of San Francisco, Cal., for plaintiff-appellee in No. 74-2012.

John M. Younquist, Asst. U. S. Atty. (argued), of San Francisco, Cal., for plaintiff-appellee in No. 74-2338.

Before DUNIWAY and GOODWIN, Circuit Judges, and BURNS, District Judge.

Rehearing Denied in No. 74-2338 October 8, 1976.

DUNIWAY, Circuit Judge:

Decision in this case has been deferred pending decision by the Supreme Court in United States v. Miller, 425 U.S. 435, 96 S.Ct. 1619, 48 L.Ed.2d 71, decided April 21, 1976. We now submit the case and decide it.

Nicholas Sand was charged in two counts with income tax evasion, in one count with conspiracy to violate federal drug laws relating...

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