Jacob N. Jacobsen v. United States of America, Russell C. Ickes v. United States

SANBORN, Circuit Judge.

These are separate appeals by defendants, each of whom was charged by indictment with having carried on, in the Southern District of Iowa, the business of a retail liquor dealer, and having willfully failed to pay the special tax required by law, a federal offense under 26 U.S.C. § 5691. Both indictments were-returned on March 12, 1958. The defendants, each represented by counsel of his own choice, were arraigned at the-same time and place on April 7, 1958.. Each defendant asked leave to enter a plea of nolo contendere. The United States Attorney objected. The pleas…