Wilson v. United States

McALLISTER, Circuit Judge.

Paul Wilson was convicted on a trial before the district court, without a jury, of selling whiskey as a wholesale dealer without paying the statutory tax required, and of selling at prices in excess of the maximum prices established by the Office of Price Administration pursuant to the provisions of the Emergency Price Control Act.*

Appellant claims that there was no evidence that he was carrying on the business of wholesale liquor dealer without a license, or selling above maximum prices.

A wholesale dealer in liquors is defined in Title 26 U.S.C.A. Int.Rev.Code, §…