United States v. Goldfell Enterprises, Inc., D/B/A 606 Club

REYNOLDS, District Judge.

This is an appeal from a misdemeanor conviction for a violation of Subtitle E, Chapter 51, of the Internal Revenue Code — Alcohol, Tobacco, and Certain Other Excise Taxes (Title 26 U.S.C. § 5117). Specifically, the defendant below and appellant here, Goldfell Enterprises, Inc., a retail liquor dealer, was charged with having made three purchases of liquor from another retail liquor dealer for purposes of resale, all in violation of Title 26 U.S.C. § 5117 which provides:

“(a) General. — It shall be unlawful for any dealer to purchase distilled spirits for resale from…