OPINION
FRANKEL, District Judge.
On January 28, 1971, the defendant pled guilty to a charge of acquiring marihuana without having paid the transfer tax imposed by 26 U.S.C. § 4741 (a), thus violating 26 U.S.C. §§ 4744(a) and 7237(a). The factors pertinent to sentencing weighed strongly against imprisonment, although the court thought a fine would be appropriate. Pointing out that the defendant was (as he still is) only 23 years old, defense...
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