UNITED STATES v. DANIELS

No. 79-5424.

617 F.2d 146 (1980)

UNITED STATES of America, Plaintiff-Appellee, v. Ballard DANIELS, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

May 16, 1980.


Attorney(s) appearing for the Case

William V. Linne, Pensacola, Fla., for defendant-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief/App. Sec., Robert E. Lindsay, Kurt F. Zimmermann, Attys., Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before JONES, GEE, and REAVLEY, Circuit Judges.


GEE, Circuit Judge:

After graduating from high school and working at various jobs in the wholesale snack food distribution business, Ballard Daniels built a successful snack food distributorship, selling primarily Frito-Lay products to retail stores on a cost-plus basis. The company, Daniels Sales Company, was owned and operated by Daniels as a sole proprietorship. In the early years of his business, Daniels kept the company's records without the aid of a bookkeeper...

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