Case Name: Jordan Jerrold RATTAT, Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1969-09-17
Citations: 414 F.2d 1365
Docket Number: No. 25608
Parties: Jordan Jerrold RATTAT, Appellant, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 414
Pages: 1365–1365

Head Matter:
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.

Opinion:
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.