Powell v. United States

PHILLIPS, Chief Judge.

Powell was tried under an indictment which charged that he carried on the business of a retail liquor dealer without having paid the special tax required by law, in violation of 26 U.S.C.A. § 3253. The jury returned a verdict of guilty. Powell was sentenced to pay a fine of $500 and to be imprisoned for the period of one year and one day.

Hall, an investigator for the Alcohol and Tobacco Tax Division of the Department of Internal Revenue, testified that on March 22, 1952, at a filling station located at 817 North Main Street, McAlester, Oklahoma, he purchased one pint of…