United States v. Elbert Roscoe Walden and Raeford Thomas Walden

CRAVEN, Circuit Judge:

Appellants Walden and Walden (no kin) were indicted on two counts in a North Carolina district court for violations of provisions of the Internal Revenue Code requiring the bonding of a distillery and designation of the place of manufacture. After an unsuccessful motion to dismiss the indictment on the ground that furnishing the required information and providing a bond would have incriminated them, the Waldens were convicted on September 23, 1968. In seeking reversal, they rely on Mar-chetti v. United States, 390 U.S. 39, 88 S.Ct. 697, 19 L.Ed.2d 889 (1968), Grosso v.…