Victor Morales Ortiz, Jr. v. United States

BELL, Circuit Judge.

Appellant was convicted after jury trial on count one of an indictment charging him with smuggling one-half pound *382of marihuana into the United States in violation of 21 U.S.C.A. § 176a. He was also convicted on count two under which he was charged with having failed to pay, as a transferee, the tax imposed by 26 U.S.C.A. § 4741(a), thereby violating 26 U.S.C.A. § 4744(a) (1).

There was no evidence whatever that appellant obtained the marihuana within the United States and therefore, as the United States now concedes, the conviction under the second count cannot stand.…