TANNER ET AL.
v.
UNITED STATES

5th Cir. | 1951-11-13
No. 13532
192 F.2d 389 Court of Appeals for the Fifth Circuit (1951)

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Holding

The court held that the evidence was sufficient to support the jury's finding of a general conspiracy to violate Internal Revenue Laws, and it was not necessary for each defendant to participate in every illegal transaction.


Facts & Procedural History

Appellants were convicted of conspiring to violate specified provisions of the Internal Revenue Laws concerning distilled spirits. They appealed, argu…

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Opinion of the Court
RUSSELL, Circuit Judge.

RUSSELL, Circuit Judge.

Appellants were tried, convicted, and sentenced, upon an indictment charging that they, and others named who were not convicted, had conspired to violate specified provisions of the Internal Revenue Laws with reference to distilled spirits. 26 U.S. C.A. § 2800 et seq.

Upon this appeal it is urged that the judgments of conviction should he set aside because, (1) of the insufficiency of the evidence, and (2) that at most the evidence tended to prove only a series of conspiracies, or offenses, having no “genera! connection” and did not prove the general conspiracy charged. Upon consideration of the record we find the evidence sufficient to support the verdict. It was not legally required that the evidence show that each defendant actively participated in each illegal transaction when the evidence was sufficient to authorize the jury’s finding that the convicted defendants were in agreement to violate the .Internal Revenue Laws as charged. Under the facts, it was for the jury to determine the weight to be accorded the pertinent circumstances in proof.1 The Government was not required to prove that each defendant had knowledge of each detail of each illegal transaction or that each defendant participated therein.2 We do not sustain3 the appellants’ contention that the evidence, “at best, tended to show a series of disconnected conspiracies in that there was proof of crimes committed by one or more of the defendants wholly apart and without relation to each other. There was no common thread of evidence which furnished an overall tie-in of the various defendants with each other in the commission of the acts charged.”

The judgments of the trial Court are Affirmed.

. Whaley v. United States, 5 Cir., 141 F. 2d 1010, certiorari denied 323 U.S. 742, 65 S. Ct. 46, 89 L.Ed. 595.

. Blumenthal v. United States, 332 U.S. 539, 68 S.Ct. 248, 92 L.Ed. 154.

. Baker v. United States, 5 Cir., 156 F. 2d 386; Chadwick v. United States, 5 Cir., 117 F. 2d 902; Adamston v. United States, 5 Cir., 177 F. 2d 370.


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