United States v. Lerner

CHESNUT, District Judge.

The indictment in this case contains two counts, the first charging unlawful and felonious possession of 120 gallons of untax-paid whiskey on or about February 29, 1940 in Baltimore City. This count is based on 26 U.S.C.A. Internal Revenue Code, § 2803. The second count charged the unlawful and felonious removal and concealment -of 50 gallons of untax-paid whiskey at the same time and place, being an alleged violation of 26 U.S.C.A. Internal Revenue Code, § 2913. By stipulation of counsel the case has been tried before the court without a jury, as the question involved…