United States v. Deodies Curry and Shirley Pierce Curry
Opinion
Opinion
Appellants, husband and wife, following trial to a jury, were convicted of violations of Federal statutes dealing with carrying on the business of a retail dealer in liquors and beer.
The indictment is in two counts. Count I charged that at various times during the calendar year 1968, the appellants carried on the business of a retail dealer in liquor and beer and did wilfully fail to pay the special tax required by 26 U.S.C. § 5121 (a), and 26 U.S.C. § 5121 (b), in violation of 26 U.S.C. § 5691 .
Count II of the indictment charged that at various times during the calendar year 1959, the appellants carried on the business of a retail dealer in liquor and beer, and did wilfully fail to pay the special tax required as set forth in Count I.
Following their conviction, appellant husband was committed to the custody of the Attorney General for imprisonment for a period of one year on each count, the sentences to be served concurrently. Appellant wife was committed to the custody of the Attorney General for imprisonment for a period of thirty days on Count I. The sentence on Count II was suspended, and she was placed on probation for a period of two years.