116 F.2d 745 (3rd Cir. 1940), 7484, United States v. Sall
|Citation:||116 F.2d 745|
|Party Name:||UNITED STATES v. SALL.|
|Case Date:||December 10, 1940|
|Court:||United States Courts of Appeals, Court of Appeals for the Third Circuit|
Anthony A. Calandra, of Newark, N.J., for appellant.
William F. Smith, U.S. Atty., and Irwin L. Langbein, Sp. Asst. U.S. Atty., both of Trenton, N.J., for appellee.
Before BIGGS, MARIS, and GOODRICH, Circuit Judges.
MARIS, Circuit Judge.
The defendant, Harry Sall, was convicted and sentenced in the District Court for the District of New Jersey upon all eight counts of an indictment which charged him and others with violation of the internal revenue laws. The first count charged that the defendants violated Section 37 of the Criminal Code, 18 U.S.C.A. § 88, in that they conspired to carry on the business of distillers with intent to defraud the government of the tax thereon, to possess an unregistered still, to make mash fit for distillation in a building not authorized to be used as a distillery, to remove and aid in the removal of distilled spirits to a building which was not a bonded warehouse and to conceal and aid in the concealment of untaxed distilled spirits. Counts two to five, inclusive, charged the defendant and others with the substantive offenses of unlawfully carrying on the business of distillers without notice, possessing unregistered stills, making and fermenting mash fit for distillation in a building not authorized as a distillery and distilling spirits with intent to defraud the government of the tax thereon. Counts six, seven and eight charged that the defendant and others unlawfully concealed and were concerned in the concealment of alcohol with intent to defraud the government of the tax thereon in violation of Section 3321 of the Internal Revenue Code, 26 U.S.C.A. The places of the concealment, referred to by the witnesses as 'drops,' were located at 161-3 North Main Street, (count six), 104 Montgomery Street (count seven) and 90-2 Paterson Street (count eight), all in Paterson, New Jersey.
Hugo Fontana, Henry Fontana, De Grado and Cirone, four of the co-defendants, pleaded guilty. Lanza and Fishbein were acquitted by direction of the court. The defendant Sall was found guilty as to all the counts. Upon this appeal he assigned as error the trial court's refusal to direct a verdict for him upon each of the counts but upon the argument of his appeal he voluntarily abandoned all the assignments except those relating to the court's alleged error in failing to direct a verdict for him upon counts six, seven and eight. We shall, therefore, restrict our consideration of his appeal...
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