United States v. Verlin Baxter

Appellant was found guilty by verdict of a jury of disposing of a substance of the character used in the manufacture of distilled spirits, namely, 300 pounds of sugar, and wilfully and unlawfully failing to render to the Assistant Regional Commissioner, Alcohol and Tobacco Tax Division, a correct return of such disposition, in violation of the provisions of Section 5213(a), Title 26 U.S.C. and the regulations prescribed thereunder by the Secretary of the Treasury or his delegate. He was sentenced to six months imprisonment.

The constitutionality of the regulation has been previously upheld by…