Tony Watson v. United States

RIVES, Circuit Judge.

Appellant was indicted on three counts, each involving the same ten gallons of distilled spirits. The first count charged the possession of the liquor, on the containers of which internal revenue stamps were not affixed, in violation of 26 U.S. C.A. § 2803(a); the second, possession, of the untaxpaid liquor intended for use contrary to the provisions of the Internal Revenue Laws, in violation of 26 U.S. C.A. § 3116; and the third, concealing the liquor with intent to defraud the United States of the tax, in violation of 26 U.S.C.A. § 3321.

The defendant moved to require…