Winston Gilbert Watts v. The United States of America

POPE, Circuit Judge.

Watts was found guilty under all ten counts of an indictment returned against him. Eight of the counts charged violations of § 5301(c) of the Internal Revenue Code, (26 U.S.C. § 5301(c)) which provided: “No person who sells, or offers for sale, distilled spirits * * * shall (1) place in any liquor bottle any distilled spirits whatsoever other than those contained in such bottle at the time of stamping under the provisions of this chapter.” Section 5606 of the Revenue Code fixes fines or imprisonment, or both, as penalties for violation of this section. For the purpose of…