Case ID: f2d_414/html/1365-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Jordan Jerrold RATTAT, Appellant, v. UNITED STATES of America, Appellee.
    No. 25608.
    United States Court of Appeals Fifth Circuit.
    Sept. 17, 1969.
    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.
   PER CURIAM:

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.

Reversed.