United States v. James D. Melvin, Gregory Allan Conner, Robert Pierce, and Carson Robertyeager

JOHN R. BROWN, Chief Judge:

Defendants Melvin, Conner, Pierce and Yeager appeal from their convictions for conspiracy to violate, and violation of, the mail fraud statute, 18 U.S.C.A. §§ 371, 1 1341, 2 which makes unlawful any scheme to defraud in which the mails are employed in some significant way in carrying out the scheme. Violation is a felony. These convictions were based on defendants’ use of the mails to ship cigarettes interstate into states imposing a cigarette sales or use tax without complying with the Jenkins Act, 15 U.S.C.A. § 376 et seq. 3 The Jenkins Act requires the seller of…