United States v. Signore, No. 7295.

CourtUnited States Courts of Appeals. United States Court of Appeals (7th Circuit)
Writing for the CourtMAJOR and KERNER, Circuit , and BRIGGLE
Citation115 F.2d 669
PartiesUNITED STATES v. SIGNORE.
Decision Date30 October 1940
Docket NumberNo. 7295.

115 F.2d 669 (1940)

UNITED STATES
v.
SIGNORE.

No. 7295.

Circuit Court of Appeals, Seventh Circuit.

October 30, 1940.


115 F.2d 670

George F. Callaghan, Jos. V. Murphy, and John C. Melaniphy, all of Chicago, Ill., for appellant.

Wm. J. Campbell, U. S. Atty., Martin S. Gerber, Martin Ward, and Joseph H. Collier, Atty., U. S. Treasury Department, all of Chicago, Ill., for appellee.

Before MAJOR and KERNER, Circuit Judges, and BRIGGLE, District Judge.

MAJOR, Circuit Judge.

This is an appeal from a judgment of conviction on a five-count indictment charging violations of Title 26, United States Code Annotated, Sec. 2811, Internal Revenue Code. The trial was had to the court without a jury and at the conclusion of plaintiff's case the court sustained the defendant's motion for a finding of not guilty on Counts 1 and 3, and denied such motion as to the other Counts. The defendant offered no evidence and was found guilty on Counts 2, 4 and 5. A sentence of one year and a fine of $500 was imposed on each Count, the sentences to run concurrently.

The errors presented and argued on this appeal are (1) the court erred in overruling defendant's demurrer to the indictment, (2) the court erred in the admission of evidence, and (3) the evidence discloses a variance between the charge and the proof.

The statute upon which the prosecution is predicated, so far as here material, provides: "Every person disposing of any substance of the character used in the manufacture of distilled spirits shall, when required by the Commissioner, render a correct return in such form and manner as

115 F.2d 671
the Commissioner, with the approval of the Secretary (of the Treasury), may by rules and regulations prescribe, showing the names and addresses of the persons to whom such disposition was made, with such details, as to the quantity so disposed of or other information which the Commissioner may require as to each such disposition, as will enable the Commissioner to determine whether all taxes due with respect to any distilled spirits manufactured from such substances have been paid. * * *"

Each of the Counts charges, in substance, that the defendant was engaged in the business of selling, consigning and disposing of certain food stuffs and substances of the character used in the manufacture of distilled spirits, to-wit: sugar; and while engaged in said business and after receiving the demand letter provided in the statute and regulations requiring and demanding that the defendant, among other things, furnish in writing, returns showing each and every consignment, sale or disposition by the said defendant of all amounts of substances of the character used in the manufacture of distilled spirits "did dispose of a large quantity of substances of the character used in the manufacture of distilled spirits * * * namely, to-wit: 100 pounds of sugar," (Count 2) and that the defendant "did fail to make or deliver any report to the said Commissioner of the disposition of said sugar." Counts 4 and 5 are substantially the same except as to dates, and in Count 5 the defendant is charged with a failure "to make and render a correct return."

The principal argument made against the validity of the charge is that it is vague, indefinite and uncertain and, therefore, void. A large number of cases are cited which support the general proposition thus stated but which, we think, are not applicable to the situation before us. It seems apparent that the essential elements of the offense condemned by the statute are (1)...

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5 practice notes
  • United States v. Shafer, Civ. No. 8218.
    • United States
    • United States District Courts. 4th Circuit. United States District Court (Maryland)
    • June 17, 1955
    ...a contrary showing." Anderson v. P. W. Madsen Investment Co., 10 Cir., 72 F.2d 768, at page 771. See also U. S. v. Signore, 7 Cir., 115 F.2d 669, 672; Ryan v. U. S., 136 U.S. 68, 81, 10 S.Ct. 913, 34 L.Ed. 447; U. S. v. Eighty Acres of Land, D.C.D.Ill., 26 F.Supp. 315, Moreover, public......
  • Willkie v. Commissioner of Internal Revenue, No. 9000.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (6th Circuit)
    • May 12, 1942
    ...of its employees, there might be ground for the inference they were payments of additional compensation. Compare Noel v. Parrott 4 Cir., 115 F.2d 669. * * * There is entirely lacking the constraining force of any moral or legal duty as well as the incentive of anticipated benefit of any kin......
  • Marine Traders, Inc. v. Seasons Navigation Corporation, No. 219
    • United States
    • United States Courts of Appeals. United States Court of Appeals (2nd Circuit)
    • February 24, 1970
    ...on freights on cargo shipped on the Granapolis. Marine, relying on American Steel Barge Co. v. Chesapeake & Ohio Coal Agency Co., 115 F.2d 669, 53 C.C.A. 301 (1st Cir. 1902) urges that these payments, and particularly those made before the charter party was executed on April 11, 1963, m......
  • Co-Operative Oil Ass'n v. COMMISSIONER OF INT. REVENUE, No. 9393.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • January 23, 1941
    ...292 U.S. 435, 440, 54 S.Ct. 788, 790, 78 L.Ed. 1348. See also: White v. United States, 305 U.S. 281, 292, 59 S.Ct. 179, 83 L.Ed. 172. 115 F.2d 669 Petitioner makes no attempt to show that it is the object of legislative grace by pointing to a statute authorizing the deduction. The Congress ......
  • Request a trial to view additional results
5 cases
  • United States v. Shafer, Civ. No. 8218.
    • United States
    • United States District Courts. 4th Circuit. United States District Court (Maryland)
    • June 17, 1955
    ...a contrary showing." Anderson v. P. W. Madsen Investment Co., 10 Cir., 72 F.2d 768, at page 771. See also U. S. v. Signore, 7 Cir., 115 F.2d 669, 672; Ryan v. U. S., 136 U.S. 68, 81, 10 S.Ct. 913, 34 L.Ed. 447; U. S. v. Eighty Acres of Land, D.C.D.Ill., 26 F.Supp. 315, Moreover, public......
  • Willkie v. Commissioner of Internal Revenue, No. 9000.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (6th Circuit)
    • May 12, 1942
    ...of its employees, there might be ground for the inference they were payments of additional compensation. Compare Noel v. Parrott 4 Cir., 115 F.2d 669. * * * There is entirely lacking the constraining force of any moral or legal duty as well as the incentive of anticipated benefit of any kin......
  • Marine Traders, Inc. v. Seasons Navigation Corporation, No. 219
    • United States
    • United States Courts of Appeals. United States Court of Appeals (2nd Circuit)
    • February 24, 1970
    ...on freights on cargo shipped on the Granapolis. Marine, relying on American Steel Barge Co. v. Chesapeake & Ohio Coal Agency Co., 115 F.2d 669, 53 C.C.A. 301 (1st Cir. 1902) urges that these payments, and particularly those made before the charter party was executed on April 11, 1963, m......
  • Co-Operative Oil Ass'n v. COMMISSIONER OF INT. REVENUE, No. 9393.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • January 23, 1941
    ...292 U.S. 435, 440, 54 S.Ct. 788, 790, 78 L.Ed. 1348. See also: White v. United States, 305 U.S. 281, 292, 59 S.Ct. 179, 83 L.Ed. 172. 115 F.2d 669 Petitioner makes no attempt to show that it is the object of legislative grace by pointing to a statute authorizing the deduction. The Congress ......
  • Request a trial to view additional results

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