M. L. Piassick v. United States

JONES, Circuit Judge.

The appellant, M. L. Piassick, operated a wholesale grocery business in Atlanta, Georgia. As permitted by 26 U.S.C.A. § 2811, and Regulations 17 issued pursuant to the statute, the Alcohol Tax Unit at Atlanta delivered to the appellant its so-called Demand Letter requiring .appellant to report sales of sugar and rye meal in quantities of 100 pounds, malt in quantities of 45 pounds, and other substances in quantities as specified. On June 30, 1954, Alcohol Tax Agents were watching the appellant’s place of business. The truck here involved was being loaded. The Agents,…