Auerbach v. United States

HICKS, Circuit Judge.

Appellants Auerbach and Johnson were jointly tried upon an indictment containing two counts. The first count charged them with conspiracy “to remove, deposit and conceal * * * certain * * * distilled spirits and wines” with respect to which a floor stock tax was levied by the Revenue Act of 1941 “with intent to defraud the United States of such tax.” Overt acts charged were (1) that from August 1 to October 31, 1941, appellants owned and operated a retail liquor store at 213 Fourth Ave., Nashville, Tenn., known as Famous Brands Liquors; (2) that about August 30, 1941,…