26 U.S.C. § 5174
Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]
[repealed]
Notes of Decisions
Cited in 14
cases, 1957–1978 · leading case: United States v. James Giuliano, 263 F.2d 582 (3rd Cir. 1959).
United States v. James Giuliano, 263 F.2d 582 (3rd Cir. 1959). “§ 5606 ; 26 U.S.C. § 5174 (a); 26 U.S.C. § 5216 (a) (1); and 26 U.”
State v. Virdure, 371 S.W.2d 196 (Mo. 1963). “The court dismissed the indictment upon one of the stated grounds (as to Count I) that, “ * * * where a statute specifies in the alternative several acts constituting an offense, an indictment may allege commission of the offense by all the acts mentioned, using the conjunctive…”
Douglas Joseph Hodges & Vernon Clyatt, Rewis v. United States, 243 F.2d 281 (5th Cir. 1957). “Hodges and Rewis were jointly indicted, tried and convicted under 26 U. S.C.A. §§ 5174, 5606, 5216, and 5008 for illegal possession of distilling apparatus, carrying on the business of a distillery without bond, fermenting mash, and possession of distilled spirits.”
L. B. McFarland v. United States, 273 F.2d 417 (5th Cir. 1960). “McFarland, appellant, with Andrew Tucker and Leila Mae Davis, was charged with: (1) possession of an unregistered distillery, in violation of 26 U.S.C.A. § 5174 ; (2) carrying on the business of a distiller, in violation of 26 U.”
United States v. Howell F. Burch, 294 F.2d 1 (5th Cir. 1961). “The indictment specified 26 U.S.C.A. §§ 5174 , 5606, 5008, 7206, 5686(b), 5632, 5216, 5105, 5691.”
United States v. MacKenzie, 170 F. Supp. 797 (D. Me. 1959). “26 U.S.C.A. §§ 5174 (a), 5601, 5629, 5686(b) and 7302.”
Henry Pierce Taylor v. United States, 279 F.2d 10 (5th Cir. 1960). “In violation of 26 U.S.C.A. § 5174 , § 5601. 2 . In violation of 26 U.”
Melvin Dowling, Hattie Knight & Aubrey Rhoden v. United States, 249 F.2d 746 (5th Cir. 1957). “§§ 5174, 5601, 5608, 5608, 5632, 7206, 5008, 5642, 5646, 7302, 5116, 5180, 5681, and 5691, Internal Revenue Code of 1954, 26 U.S.C.A. §§ 5174 , 5601, 5006, 5608, 5632, 7206, 5008, 5642, 5646, 7302, 5116,.”
United States v. Fulton Distillery, Inc., 571 F.2d 923 (5th Cir. 1978). “26 U.S.C.A. § 5174 (a). Federal law allows several methods of tax payment, including a deferred payment plan whereby the distilled spirits may be removed from the plant with payment of the tax deferred.”
Harry Alston Seawell, Jr. v. United States, 243 F.2d 909 (4th Cir. 1957). “lawful distillation of spirits, making fermented mash fit for the distillation 0f spirits on unauthorized premises, carrying on the business of a distiller with-0ut having given bond as required by iaw, and having in his possession distilled spirits subject to tax in unstamped…”
United States v. Homard P. Dorsey, 290 F.2d 893 (6th Cir. 1961). “for conspiracy to violate sections 5174, 5179 and 5601(a) (1) of the Internal Revenue Code of 1954, as amended 26 U.S.C. §§ 5174 , 5179, 5601 (a) (1). The violation involves the illegal manufacture, possession, transportation and sale of spirituous liquors.”
United States v. Tucker, 502 F.2d 944 (5th Cir. 1974). “§ 371 ), actual violation ( 26 U.S.C. § 5174 ), and possession of an illegal distillery ( 26 U.”
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