Court Opinion

ID: 286187
Source: CourtListenerOpinion
Date Created: 2011-08-23 08:45:42+00
Date Added: 2024-06-11T17:34:19.427291
License: Public Domain

414 F.2d 1365
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:

1
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.

2
Reversed.