United States v. Anthony S. Carollo

In response to the petition for rehearing, the prior unpublished opinion of the Court is withdrawn and the following is substituted.

Defendant-appellant Carollo, a restaurant proprietor, was convicted of having violated 26 U.S.C. § 5117(a) by purchasing distilled spirits for resale from one who was neither exempt nor a wholesale dealer in liquor who had paid the special dealer’s tax. 1 Following his conviction Carollo was placed on six-months inactive probation and fined $50. The sole issue before this court on appeal is whether certain statements made by Carollo during an administrative…