ALLEN, COLLECTOR OF INTERNAL REVENUE,

v.

FIRST NATIONAL BANK & TRUST CO., EXECUTOR

Citator

Cited By

• Fredrick v. United States, 163 F.2d 536 (9th Cir. 1947)
  …, 131, cer-tiorari denied, 275 U.S. 549, 48 S.Ct. 86, 72 L.Ed. 420; Williams v. United States, 78 U.S.App.D.C. 147, 138 F. 2d 81, 82, 83, 153 A.L.R. 1213; 7 Fifths Old Grand-Dad Whiskey v. United States, 10 Cir., 158 F. 2d 34, 36, certiorari denied, 330 U.S. 828, 67 S.Ct. 870, 91 L.Ed.-; United States v. Sarro, D.C.N.Y., 14 F.Supp. 397, 398. “A common sense estimate” of the entire language of the three counts here in question will convince one that they are in all respects adequate to charge an offense aga…
• United States v. Moore, 613 F.2d 1029 (D.C. Cir. 1979)
  …6, 72 L.Ed. 420 (1927); United States v. Holmes, 187 F. 2d 222, 225 (7th Cir.), cert. denied, 341 U.S. 948, 71 S.Ct. 1015, 95 L.Ed. 1372 (1951); Seven Fifths of Old Grand-Dad Whiskey v. United States, 158 F. 2d 34, 36 (10th Cir. 1946), cert. denied, 330 U.S. 828, 67 S.Ct. 870, 91 L.Ed. 1277 (1947). Cf. Edwards v. United States, 312 U.S. 473, 483, 61 S.Ct. 669, 675, 85 L.Ed. 957, 964 (1941). It is his burden, too, to demonstrate that the case comes within the reason as well as the words of the proviso. Unite…
• United States v. Harpel, 493 F.2d 346 (10th Cir. 1974)
  …on the defendant to establish that he falls within it. Tritt v. United States, 10 Cir., 421 F. 2d 928. [*351] The applicable rule of law is concisely-stated in 7 Fifths Old Grand-Dad Whiskey v. United States, 10 Cir., 158 F. 2d 34, 36, cert. denied, 330 U.S. 828, 67 S. Ct. 870, 91 L.Ed. 1277: Further, when a criminal statute sets forth an exception, which exception is not a part of the crime, but operates to prevent an act otherwise included in the statute from being a crime, the burden is on the defendant…