Edgar Sparks v. United States
This text of 394 F.2d 814 (Edgar Sparks v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Sparks was convicted under three counts of an indictment charging him with violating the Internal Revenue Code. One count charged him with possession of an unregistered distillery in violation of 26 U.S.C.A. § 5179; another with carrying on the business of a distiller without bond in violation of 26 U.S.C.A. § 5601(a) (4); and still another with working at a distillery upon which no sign denoting a registered distillery had been posted, see 26 U.S.C.A. § 5681(c).
The appeal is based on the sole contention that the evidence was insufficient to warrant conviction. We reject this contention. The evidence was entirely sufficient. There was testimony that Sparks was seen carrying sugar from a truck owned by him to the stills and was also seen putting sugar in one of the still vats. There were two 588 gallon stills in which mash was set up. Sparks was seen stirring the mash.
Affirmed.
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394 F.2d 814, 1968 U.S. App. LEXIS 6941, Counsel Stack Legal Research, https://law.counselstack.com/opinion/edgar-sparks-v-united-states-ca5-1968.