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UNITED STATES v. BURKHALTER

No. 78-1031.

583 F.2d 389 (1978)

UNITED STATES of America, Plaintiff-Appellee, v. Mario BURKHALTER, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed September 7, 1978.

Attorney(s) appearing for the Case

David E. Essling, St. Paul, Minn., argued and on brief, for defendant-appellant.

John M. Lee, Asst. U.S. Atty., Minneapolis, Minn., argued, for plaintiff-appellee; Andrew W. Danielson, U.S. Atty., and Mel I. Dickstein, Asst. U.S. Atty., Minneapolis, Minn., on brief.

Before BRIGHT and ROSS, Circuit Judges, and TALBOT SMITH, Senior District Judge.

TALBOT SMITH, Senior District Judge.

Defendant-appellant Mario Burkhalter appeals from his conviction, after a bench trial on stipulated facts, for violating the National Firearms Act, specifically, 26 U.S.C. §§ 5811, 5861, by aiding and abetting the transfer of two sawed-off shotguns without payment of the required transfer tax.

The transfer took place on February 22, 1977, in Minneapolis, Minnesota. Defendant arranged the sale of two sawed-off...

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