United States v. 3935 Cases of Distilled Spirits

JOYCE, District Judge.

It is alleged by the Government that the owners of the. seized property, who were licensed to do business as retailers, violated the Internal Revenue laws by engaging in business as wholesalers without payment of the wholesale dealers occupational tax required by Section 3253 of Title 26 U.S.C.A. Int.Rev.Code; without making the reports required to be kept by wholesale liquor dealers pursuant to the provisions of Section 2857 of Title 26 U.S.C.A. Int.Rev.Code, or- without securing a basic permit to purchase distilled spirits for resale at wholesale as required by the…