Legal Opinion

Willingham v. United States

Court of Appeals for the Fifth Circuit

Decided October 13, 1913No. 2,400PublishedCited by 16 opinions

In Error to the District Court of the United States for the Eastern1 District of Texas; Gordon Russell, Judge. Will Willingham was convicted of selling whisky without paying the special government tax, and he brings error.

1Opinion of the Court

FOSTER, District Judge.

The plaintiff in error in this case, to be hereafter designated as the defendant, was indicted for unlawfully carrying on the business of retail liquor dealer without having paid the special tax required by law. On the trial of the case, Davis, a Deputy Internal Revenue Collector of the United States, testified in substance that on the 24th day of October, 1911, he saw the defendant sell a half pint of whisky, told him he was a Revenue Collector, and that he owed a special tax to the government, and that if he did not *138pay such tax for one year from July 1, 1911, to June…

2Cited by16 opinions

  1. David v. Yarborough v. United StatesCourt of Appeals for the Fourth Circuit · 1956
  2. Montgomery v. United StatesCourt of Appeals for the Fifth Circuit · 1953
  3. United States v. Harry v. MohneyCourt of Appeals for the Sixth Circuit · 1992
  4. United States v. McCormickCourt of Appeals for the Second Circuit · 1933
  5. Rau v. United StatesCourt of Appeals for the Second Circuit · 1919

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