State v. Hoffman

The judgment of conviction should be set aside for the reason that an essential element of the offense is absent. The evidence affirmatively discloses that the merchandise was resold in the manner as is customary in the food brokerage business. There is no intimation whatsoever that the resales were in any way fraudulent. It is not every debtor who removes, sells, conveys, assigns or conceals with intent to defraud but it is:

“Every debtor who fraudulently removes his property or effects out of this state, or fraudulently sells, conveys, assigns or conceals his property, with intent to…