United States v. Nicholas Sand, United States of America v. Robert Timothy Scully

Decision in this case has been deferred pending decision by the Supreme Court in United States v. Miller, 425 U.S. 435 , 96 S.Ct. 1619 , 48 L.Ed.2d 71 , decided April 21, 1976. We now submit the case and decide it.

Nicholas Sand was charged in two counts with income tax evasion, in one count with conspiracy to violate federal drug laws relating to lysergic acid diethylamide (LSD), in one count with conspiracy to defraud the United States in the collection of taxes, and in two counts with substantive drug violations, the manufacture and distribution of LSD. Robert Timothy Scully was charged in one count with income tax evasion, in the same two conspiracy counts as Sand, and in three drug related counts, one charging the manufacture and two the sale of LSD. The defendants were tried before a jury together with Lester Friedman, who was acquitted, and thus is not a party to this appeal. Sand was convicted of one count of tax evasion, both counts of conspiracy, and one count of manufacturing LSD. The remaining charges either resulted in acquittals or were dropped after the jury reported that it was unable to reach a verdict. Scully was convicted on all counts except the substantive…