Harry T. Von Eichelberger and Haig Mihram Terzian v. United States

In a thirty two count indictment appellants were charged with violations of section 5861 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 5861 :

Appellant von Eichelberger, on eight counts of failure to pay the tax imposed by section 5811 of 26 U.S.C.A., on eight counts of transferring firearms not in pursuance of the written order as provided by section 5814, 26 U.S.C.A., on eight counts of possession of firearms which had been unlawfully transferred to him in violation of section 5851 of 26 U.S.C.A.

Appellant Terzian, on eight counts of possession of firearms which had been illegally transferred to him in violation of section 5851, 26 U.S.C.A.

The case was tried before the court without a jury. Appellant von Eichel-berger was found guilty on 21 counts and appellant Terzian on 7 counts.

We first consider the conviction of appellant von Eichelberger on charges that he was in possession of firearms which had been transferred to him inoviolation of section 5851.

There is no dispute that von Eichel-berger had possession of the firearms since prior to 1950 and that his possession was obtained in violation of sections 5811-5814. However, it is contended that his having obtained…