26 U.S.C. § 7268
Possession with intent to sell in fraud of law or to evade tax
Every person who shall have in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded.
Notes of Decisions
Cited in 1
case, 1958–1958 · leading case: United States v. Ray Vance & Mrs. Ray Vance, 256 F.2d 82 (6th Cir. 1958).
United States v. Ray Vance & Mrs. Ray Vance, 256 F.2d 82 (6th Cir. 1958). “The district court granted a new trial to the two appellees, husband and wife, after their conviction on a two-count indictment charging possession and concealment of untaxpaid whiskey in violation of the Internal Revenue laws, 26 U.S.C.A. § 7268 . The basis of the court’s…”
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