Michaels Enterprises, Inc. v. United States

Petitioner James A. Michaels, Jr., is president of petitioner Michaels Enterprises, Inc., a corporate retail dealer in alcoholic beverages. Petitioners were convicted by a jury in the Eastern District of Missouri on both counts of a two-count indictment. The first count charged them with failure to “produce” or to “preserve” certain purchase records, in violation of 72 Stat. 1400, 26 U. S. C. § 5603 (b)(5). The second count charged them with failure “to keep” certain purchase records or “make required entries therein” in violation of 72 Stat. 1400, 26 U. S. C. § 5603 (b)(1). Petitioner James…