Court of Appeals for the Tenth Circuit June 25, 1965, 8108 (Edward Lawrence Woodland v. United States)

SETH, Circuit Judge.

This is a direct appeal from a conviction of appellant in the United States District Court for the District of New Mexico. Appellant was found guilty by the jury of carrying on the business of a retail dealer in beer and wine without payment of the tax in violation of 26 U.S.C. § 5691(a).