U.S. v. HOWE

No. 78-1334.

591 F.2d 454 (1979)

UNITED STATES of America, Appellant, v. Elmer Joseph HOWE, Stuart Milton Hazard, William Lloyd Bruce, Steven Ray Courtright, Thomas Lynn Fischer, William Wayne Hockman, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided January 24, 1979.

Rehearing and Rehearing Denied February 15, 1979.

Order Filed March 23, 1979.


Attorney(s) appearing for the Case

J. Whitfield Moody, Asst. U. S. Atty., Kansas City, Mo., for appellant; Ronald S. Reed, Jr., U. S. Atty., and Anthony P. Nugent, Jr., First Asst. U. S. Atty., Kansas City, Mo., on brief.

Robert G. Duncan of Duncan & Russell, Gladstone, Mo., for appellees; Robert G. Duncan, Gladstone, Mo., on brief, for appellee Elmer Joseph Howe.

Charles A. Gallipeau, Kansas City, Mo., on brief for appellee Stuart Milton Hazard.

David C. McConnell, Kansas City, Mo., on brief for appellee William Lloyd Bruce.

Sanford P. Krigel, Kansas City, Mo., on brief for appellee Steven Ray Courtright.

Gregory M. Perlstein, Kansas City, Mo., on brief for appellee Thomas Lynn Fischer.

Benjamin D. Entine, Kansas City, Mo., on brief for appellee William Wayne Hockman.

Before LAY and McMILLIAN, Circuit Judges, and LARSON, Senior District Judge.


Rehearing and Rehearing En Banc Denied February 15, 1979.

LAY, Circuit Judge.

The defendants were indicted on 40 counts charging violation of the wire fraud statute, 18 U.S.C. § 1343, and one count charging violation of the Jenkins Act, 15 U.S.C. §§ 375-378. The Jenkins Act is a federal disclosure act designed to assist the states in collecting state-imposed sales and use taxes on cigarettes. The Act requires persons who ship cigarettes in interstate...

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