Jordan Jerrold Rattat, Appellant, v. United States of America, Appellee, 414 F.2d 1365 (5th Cir. 1969)

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U.S. Court of Appeals for the Fifth Circuit - 414 F.2d 1365 (5th Cir. 1969) September 17, 1969

Appeal from the United States District Court for the Southern District of Florida; Ted Cabot, Judge.

Philip S. Goldin, Miami, Fla., Engel & Pollack, Miami, Fla., for appellant.

Donald I. Bierman, Asst. U. S. Atty., William A. Meadows, Jr., U. S. Atty., by Neal R. Sonnett, Asst. U. S. Atty., Miami, Fla., for appellee.

Before WISDOM, GODBOLD and SIMPSON, Circuit Judges.


This appeal is from a conviction on two counts of violation of 26 U.S.C.A. § 4744(a) (1) (1964), for failure of a transferee of marihuana to pay the transfer tax thereon. We withheld a decision pending the outcome of Leary v. United States, 395 U.S. 6, 89 S. Ct. 1532, 23 L. Ed. 2d 57 (1969) and United States v. Covington, 395 U.S. 57, 89 S. Ct. 1559, 23 L. Ed. 2d 94 (1969). The government concedes that these decisions require reversal of appellant's conviction.