Gilliam v. United States

ALLEN, Circuit Judge.

In an indictment containing three counts appellant was charged with violation of § 2803(a) and § 2913, I.R.C., 26 U.S.C.A. §§ 2803(a), 2913, by transporting possessing, and concealing distilled spirits upon which the taxes imposed by the internal revenue laws of the United States had not been paid. Jury trial was waived and the case was tried to the court. Prior to the trial a motion to vacate seizure and suppress evidence was overruled. By stipulation between the parties it was agreed that the same evidence heard and introduced and the same objections interposed by the…