Legal Opinion

Sprinkle v. United States

Court of Appeals for the Fourth Circuit

Decided November 9, 1905No. 606PublishedCited by 20 opinions

In Error to the District Court of the United States for the Western District of North Carolina, at Greensboro. The plaintiffs in error were indicted jointly with H. C. Sprinkle aDd J. T. Sprinkle for violation of the internal revenue laws. The indictment contains ten 'counts. The first count charges that the five persons named carried on the business of rectifiers of spirituous liquors, with intent to defraud the United States of the tax on the spirits rectified by them.

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In Error to the District Court of the United States for the Western District of North Carolina, at Greensboro. The plaintiffs in error were indicted jointly with H. C. Sprinkle aDd J. T. Sprinkle for violation of the internal revenue laws. The indictment contains ten 'counts. The first count charges that the five persons named carried on the business of rectifiers of spirituous liquors, with intent to defraud the United States of the tax on the spirits rectified by them. The third, fifth, seventh, and eighth counts charge the said five defendants with engaging in and carrying on the business…

1Opinion of the CourtWaddill, District Judge

The questions presented for our consideration relate almost exclusively to the correctness of the.rulings of the court below upon the admission or rejection of evidence pending the trial,-the refusal of tire court to give certain instructions asked for by the plaintiffs in error, and to the entry by the lower court of judgment upon the verdict of the jury against them; they having interposed no objection to the indictment by way of motion to quash plea in abatement, or demurrer thereto, introduced no evidence in their own behalf, and made, no objection to the charge of the lower court as…

2Cases cited27 opinions

  1. Wiborg v. United StatesSupreme Court of the United States · 1896
  2. Clyatt v. United StatesSupreme Court of the United States · 1905
  3. Knight v. United States Land Assn.Supreme Court of the United States · 1891
  4. Jones v. United StatesSupreme Court of the United States · 1890
  5. United States v. SimmonsSupreme Court of the United States · 1878

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3Cited by20 opinions

  1. Weiss v. United StatesCourt of Appeals for the Fifth Circuit · 1941
  2. Lennon v. United StatesCourt of Appeals for the Eighth Circuit · 1927
  3. Jones v. United StatesCourt of Appeals for the Ninth Circuit · 1908
  4. Hilliard v. United StatesCourt of Appeals for the Fourth Circuit · 1941
  5. United States v. Harold Sapperstein and Anne SappersteinCourt of Appeals for the Fourth Circuit · 1963

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