States v. Mustari

TREANOR, Circuit Judge.

This is .an appeal from a judgment of conviction of defendant-appellant who was charged with violating Section 2811 of the Internal Revenue Code,1 by failing to make required reports and returns respecting dispositions of sugar.

The section of the statute in question requires every person disposing of any substance of the character used in the manufacture of distilled spirits to render a correct return, when required by the Commissioner, in such form and manner as the Commissioner, with the approval of the Secretary of the Treasury, may by rules and regulations…