United States v. Eller

PARKER, Chief Judge.

This is an appeal by the United States from a judgment dismissing an indictment charging in twenty counts that the defendants, wholesale grocers of North Wilkesboro, North Carolina, had disposed of more than two million pounds of sugar without making the returns with regard thereto which the law requires in such cases. The sales and dispositions complained of in the indictment were made subsequent to April 1, 1951, and the trial judge was of opinion that no crime was charged because no written demand for such returns had been made upon defendants subsequent to the adoption…