POLITZ, Circuit Judge:
Robert W. Bradsby, Elmer C. Ballance and Mortimer Fairchild were convicted of three counts of violating 18 U.S.C. § 371, the general conspiracy statute. Specifically, they were found guilty of: (1) conspiring to engage in business as dealers in firearms, as defined in 26 U.S.C. § 5845(a), without paying the special occupational tax required by 26 U.S.C. § 5801 and without registering with the Secretary of Treasury as required...
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