Nickolas Guerra, Sr. v. United States of America, Mary Guerra, Columbia Savings and Loan Association, United Bonding Insurance Company

ALDRICH, Circuit Judge.

This is a civil suit by the United States to foreclose a substantial tax lien. The tax was assessed pursuant to I.R.C. § 4741 (1954), which imposes an excise tax of $100 per ounce, payable by the transferee, upon all transfers of marihuana to persons not registered under sections 4751 to 4753 of the Code. The defendant was admittedly not so registered, and the question before the court was whether he was, as alleged, a transferee of 74 pounds of marihuana. The district court ordered judgment for the government, and the defendant appeals.

The pertinent facts, as found by…