Turner v. United States, 6288
| Decision Date | 05 November 1951 |
| Docket Number | No. 6288,6294.,6288 |
| Citation | 192 F.2d 41 |
| Parties | TURNER v. UNITED STATES. |
| Court | U.S. Court of Appeals — Fourth Circuit |
C. Carter Lee, Rocky Mount, Va., for appellant.
R. Roy Rush, Asst. U. S. Atty., Roanoke, Va. (Howard C. Gilmer, Jr., U. S. Atty., Roanoke, Va., on the brief), for appellee.
Before SOPER, and DOBIE, Circuit Judges, and HUTCHESON, District Judge.
These appeals grow out of an indictment of Fred Edward Turner, in two counts, for unlawfully removing and unlawfully concealing one gallon of distilled spirits on which the tax had not been paid in violation of Section 2913 of the Internal Revenue Code, 26 U.S.C.A. § 2913; and also a libel filed against an automobile pick-up truck belonging to Turner which was seized by revenue officers of the United States under Section 3321 of the Internal Revenue Code, 26 U.S.C.A. § 3321, on the ground that it was used for the unlawful removal and concealment described in the indictment, with intent to defraud the United States of the tax. The cases were tried together before the District Judge, without a jury, and resulted in a verdict of not guilty of removal, under the first count, but guilty of concealment, under the second count of the indictment, and a sentence of six months' imprisonment and a fine of $200; and also in a judgment of forfeiture of the automobile truck in the companion case. The sole question is whether these judgments were justified by the findings of fact which are not in dispute.
On February 4, 1951, in the daytime, two officers of the Alcohol Tax Unit, together with a state officer, were making investigations in Floyd County, Virginia. As they approached a country store they saw the automobile truck in question parked off the road near the store. One of the federal officers recognized Turner sitting at the wheel with three other young men in the cab of the truck. Knowing that Turner had a record for violation of the liquor laws, the officers turned their car around and came back and stopped beside the truck. One officer opened the door of the cab and saw a one-half gallon fruit jar full of illicit whisky on the floor at Turner's feet. The other men were Harold Allen, a soldier on leave, and his two brothers. Three of the men, including Turner, had been drinking and were intoxicated. As the three Allen men descended from the cab the officers saw another half gallon jar of illicit whisky on the seat. Some of the whisky from this jar had been consumed. In the front compartment of the cab there was a pint bottle with less than an ounce of whisky in it. Harold Allen claimed the whisky as his...
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