26 U.S.C. § 5691
Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]
[repealed]
Notes of Decisions
Cited in 35
cases, 1957–1978 · leading case: United States v. Frank Wade Holladay, 566 F.2d 1018 (5th Cir. 1978).
United States v. Frank Wade Holladay, 566 F.2d 1018 (5th Cir. 1978). “There was also sufficient evidence with respect to the alleged violations of 26 U.S.C. § 5691 (a), which requires payment of a special tax by persons dealing in liquors.”
United States v. Parente, 449 F. Supp. 905 (D. Conn. 1978). “The defendant is charged in a two-count indictment with violating 26 U.S.C. § 5691 by carrying on the business of a retail dealer in liquors and willfully failing to pay the special tax as required by 26 U.”
United States v. Burnis Bryant, United States of Am. v. Henry Church Bryant, 461 F.2d 912 (6th Cir. 1972). “In number 71-1925, Henry Church Bryant appeals from a judgment after a jury conviction of three counts of carrying on the business of a retail dealer in liquors without paying the required federal tax, in violation of 26 U.S.C. § 5691 (a), and of three counts of possessing,…”
Allen Glynn Peeples v. United States, 341 F.2d 60 (5th Cir. 1965). “Any person who carries on the business of a retail dealer in liquor and wilfully fails to pay the required special tax is subject to the criminal penalties imposed by 26 U.S.C.A. § 5691 (a). 26 U.S.C.A. § 6806 (a) provides: “Every person engaged in any business, avocation, or…”
Norman Gene Sipes v. United States, 321 F.2d 174 (8th Cir. 1963). “We agree with the conclusions reached by the Ninth and Sixth Circuits in the Frye, Starks and Decker cases, supra, and conclude that § 5851 in this respect is controlled by Yee Hem and Casey, rather than by Tot.”
United States v. Ciaccio, 356 F. Supp. 1373 (D. Maryland 1972). “26 U.S.C. § 5691 (a). 2. Illegal refilling of liquor bottles.”
Jacob N. Jacobsen v. United States of Am., Russell C. Ickes v. United States, 260 F.2d 122 (8th Cir. 1958). “These are separate appeals by defendants, each of whom was charged by indictment with having carried on, in the Southern District of Iowa, the business of a retail liquor dealer, and having willfully failed to pay the special tax required by law, a federal offense under 26…”
United States v. Roy Carmon Pritchard, 417 F.2d 327 (5th Cir. 1969). “§§ 5205 (a) (2) and 5604(a) (1), and (2) with carrying on the business of a retail liquor dealer without paying the required special tax, in violation of 26 U.S.C. § 5691 (a). On April 24, 1969, he was sentenced to the custody of the Attorney General for imprisonment for a…”
Barrese v. Ryan, 203 F. Supp. 880 (D. Conn. 1962). “Code of 1954, § 5691(a), 26 U. S.C.A. § 5691(a) ). 8 . A third count, identical with the first and second counts except it charged an offense on or about April 11, 1952, was dismissed by the Court.”
Edward Lawrence Woodland v. United States, 347 F.2d 956 (10th Cir. 1965). “Appellant was found guilty by the jury of carrying on the business of a retail dealer in beer and wine without payment of the tax in violation of 26 U.S.C. § 5691 (a). The record contains evidence of three purchases of beer or wine from appellant on August 2, 1964, and August 9,…”
United States v. William Clay Young, United States of Am. v. One 1964 Chevrolet Impala, Etc., William Clay Young, Claimant-Appellant, 426 F.2d 93 (6th Cir. 1970). “Defendant William Clay Young appeals from his conviction by a jury for carrying on the business of a retail dealer in liquor without paying federal taxes, in violation of 26 U.S.C. § 5691 (a), and for possessing non-tax-paid distilled spirits, in violation of 26 U.”
Ronald Wheatley v. United States, 286 F.2d 519 (10th Cir. 1961). “The charge was premised upon testimony given by Wheatley in his own defense at a prior trial in which he and others were accused of conspiracy to commit and committing the offense of carrying on a wholesale liquor business without paying the applicable taxes, a violation of 26…”
— 26 U.S.C. § 5691(a) — 2 cases
Allen Glynn Peeples v. United States, 341 F.2d 60 (5th Cir. 1965). “Any person who carries on the business of a retail dealer in liquor and wilfully fails to pay the required special tax is subject to the criminal penalties imposed by 26 U.S.C.A. § 5691 (a). 26 U.S.C.A. § 6806 (a) provides: “Every person engaged in any business, avocation, or…”
Barrese v. Ryan, 203 F. Supp. 880 (D. Conn. 1962). “Code of 1954, § 5691(a), 26 U. S.C.A. § 5691(a) ). 8 . A third count, identical with the first and second counts except it charged an offense on or about April 11, 1952, was dismissed by the Court.”
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