Hughey v. United States

The record on appeal shows that the defendant (appellant) was charged, by indictment based on 26 U.S.C.A. § 3253, with having carried on the business of a retail liquor dealer and having willfully failed to pay the special occupational tax imposed by law on retail liquor dealers; that she entered a plea of not guilty to the indictment; that the issue of her guilt or innocence was tried to a jury; that she produced no evidence; that she challenged the sufficiency of the Government's evidence by a motion for a directed verdict of acquittal; that the ease was submitted to the jury; that the jury…