Court of Appeals for the Eighth Circuit September 20, 1963, 17137 (Michaels Enterprises, Inc., and James A. Michaels, Jr. v. United States)

RIDGE, Circuit Judge.

Appellants, Michaels Enterprises, Inc., a corporation, and James A. Michaels. Jr., its President, were convicted by jury verdict on both counts of an indictment charging, in Count I thereof, that the corporation was a retail dealer of distilled spirits, wines and beer, and “a person required to keep and file records, returns,” etc., as required by Chapter 51, Title 26 U.S.C.