Legal Opinion

United States v. Moses

Court of Appeals for the Second Circuit

Decided June 18, 1953No. 22697_1PublishedCited by 4 opinions

1Opinion of the Court

*359AUGUSTUS N. HAND, Circuit Judge.

The defendant was tried and convicted— together with Valentino Viglietta — on two counts of an indictment. One count charged that the defendants had in their possession an unregistered still in violation of 26 U.S.C. § 2810, and the second charged that they had concealed goods and commodities on which a tax was due with intent to defraud the United States of the tax in violation of 26 U.S.C. § 3321. Section 2810 provides: “Every person having in his possession or custody, or under his control, any still or distilling apparatus set up, shall register the same *…

2Cases cited4 opinions

  1. United States v. HallCourt of Appeals for the Second Circuit · 1950
  2. United States v. CaferoCourt of Appeals for the Second Circuit · 1932
  3. Otto v. United StatesCourt of Appeals for the Seventh Circuit · 1928
  4. United States v. Forty-Six Bottles Alleged Home Brew BeerDistrict Court, E.D. New York · 1930

3Cited by4 opinions

  1. Willis Junior Liverman v. United StatesCourt of Appeals for the Fourth Circuit · 1958
  2. Philyaw v. StateSupreme Court of Arkansas · 1957
  3. United States v. Clarence v. PhillipsCourt of Appeals for the Fifth Circuit · 1970
  4. United States v. MosesCourt of Appeals for the Second Circuit · 1953

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