United States v. Nicholas Sand, United States of America v. Robert Timothy Scully

-DUNIWAY, Circuit Judge:

Decision in this case has been deferred pending decision by the Supreme Court in United States v. Miller, 425 U.S. 435, 96 S.Ct. 1619, 48 L.Ed.2d 71, decided April 21, 1976. We now submit the case and decide it.

Nicholas Sand was charged in two counts with income tax evasion, in one count with conspiracy to violate federal drug laws relating to lysergic acid diethylamide (LSD), in one count with conspiracy to defraud the United States in the collection of taxes, and in two counts with substantive drug violations, the manufacture and distribution of LSD. Robert Timothy…