Court of Appeals for the Fourth Circuit June 10, 1969, 12849_1 (United States v. Elbert Roscoe Walden and Raeford Thomas Walden)

CRAVEN, Circuit Judge:

Appellants Walden and Walden (no kin) were indicted on two counts in a North Carolina district court for violations of provisions of the Internal Revenue Code requiring the bonding of a distillery and designation of the place of manufacture.