Heath v. United States

HUXMAN, Circuit Judge.

Appellant, Estel J. Heath, together with his brother, Charley F. Heath, was charged in two counts by indictment with carrying on the business of a wholesale liquor dealer without keeping the required records or paying the required tax in violation of 26 U.S.C.A.Int.Rev.Code, § 3253. The jury found Charley F. Heath not guilty on both counts. Appellant was acquitted on count one and found guilty on count two, failing to pay the tax.

Appellant contends that there was insufficient evidence to show that he was engaged in the business as a wholesale liquor dealer and that the…