United States v. Larry Fassler

Appellant was indicted, tried by a jury and found guilty of a violation of 21 U.S.C. § 176a (conspiracy to illegally import marihuana). He was sentenced to serve, a term of 15 years imprisonment and appeals. We affirm.

The specific charge against the appellant is that on or about March 21, 1968, he helped package 350 pounds of bulk marihuana which he knew had been illegally imported and brought into the United States contrary to law and that he worked in concert with others in the unlawful importation of the drug. A recital of the facts would add nothing to the literature of the judiciary. The record clearly demonstrates that appellant and several others were illegally import ing marihuana into the United States. Large quantities of the drug were transported by airplane from Mexico to a landing spot in Arizona, at which point appellant would take possession and process it into saleable form. Gerald Lawrence, one of the conspirators, was granted immunity and testified against appellant.

Appellant’s threshold contention is that the imposition of an internal revenue tax lien against his property prior to the trial, under the provisions of the Marihuana Tax Act, 26 U.S.C. §§…