United States v. Deodies Curry and Shirley Pierce Curry

Appellants, husband and wife, following trial to a jury, were convicted of violations of Federal statutes dealing with carrying on the business of a retail dealer in liquors and beer.

The indictment is in two counts. Count I charged that at various times during the calendar year 1968, the appellants carried on the business of a retail dealer in liquor and beer and did wilfully fail to pay the special tax required by 26 U.S.C. § 5121(a), 1 and 26 U.S.C. § 5121(b), 2 in violation of 26 U.S.C. § 5691. 3

Count II of the indictment charged that at various times during the calendar year 1959, the…