United States v. Bill Lee Cummings, Etc.

Cummings, the owner and operator of B & N Pharmacy in Las Vegas, Nevada, stands convicted on all counts of a three-count indictment returned on August 3, 1971. Count I charged failure to keep accurate records of his retail sales of the drug tuinal, in violation of 21 U. S.C. §§ 360a(d)(1) and 331(q)(4); Count II charged failure to prepare and keep accurate records of his retail sales of the exempt narcotic Robitussen A.C., in violation of 26 C.F.R. § 151.424 and 26 U.S.C. § 7203 ; Count III charged failure to keep accurate records of his retail sales of the drug seconal, in violation of 21 U.S.C. §§ 360a(d) (1) and 331 (q) (4). We reverse and remand for a new trial.

This case arises from the following facts. On April 22, 1971, Ronald Hod-son, a Pharmaceutical Inspector for the Nevada State Board of Pharmacy, along with Agents Harlan Bowe and Samuel Ozment of the Federal Bureau of Narcotics and Dangerous Drugs, and Detective Lemmie Burks of the Las Vegas Police Department, entered Cummings’ pharmacy to conduct an in-depth compliance investigation pursuant to a search warrant.

The investigation revealed substantial shortages of the exempt narcotic and the two drugs named in the…