414 F2d 1365 Rattat v. United States
414 F.2d 1365
Jordan Jerrold RATTAT, Appellant,
UNITED STATES of America, Appellee.
United States Court of Appeals Fifth Circuit.
September 17, 1969.
Appeal from the United States District Court for the Southern District of Florida; Ted Cabot, Judge.
Philip S. Goldin, Miami, Fla., Engel & Pollack, Miami, Fla., for appellant.
Donald I. Bierman, Asst. U. S. Atty., William A. Meadows, Jr., U. S. Atty., by Neal R. Sonnett, Asst. U. S. Atty., Miami, Fla., for appellee.
Before WISDOM, GODBOLD and SIMPSON, Circuit Judges.
This appeal is from a conviction on two counts of violation of 26 U.S.C.A. § 4744(a) (1) (1964), for failure of a transferee of marihuana to pay the transfer tax thereon. We withheld a decision pending the outcome of Leary v. United States, 395 U.S. 6, 89 S.Ct. 1532, 23 L.Ed.2d 57 (1969) and United States v. Covington, 395 U.S. 57, 89 S.Ct. 1559, 23 L.Ed.2d 94 (1969). The government concedes that these decisions require reversal of appellant's conviction.