Citation Codes Equivalent Citations citation codes Docket Number No. 6528. Attorney(S) Clyde W. Mays, of Fort Worth, , for C.W. Johnson, Jr., U.S. , Alfred Crager, U.S. , both of Fort Worth, Judges Nathan Philemon Bryan Rufus Edward Foster Joseph Chappell Hutcheson Acts Internal Revenue Code — Income Taxes — Normal Taxes And Surtaxes — Estates, Trusts, Beneficiaries, And Decedents — Income In Respect Of Decedents — Income Taxes Of Members Of Armed Forces, Astronauts, And Victims Of Certain Terrorist Attacks On Death See more information ... Smart Summary Please sign up to generate summary. JAMES v. UNITED STATES. Rehearing denied January 10, 1933. PER CURIAM. Appellant was convicted upon an indictment which charged her with the sale of six ounces of morphine in violation of 26 USCA § 692, and appeals on the ground that the trial court erred in overruling her demurrer in which she took the position that the indictment was fatally defective in that it did not allege that morphine is a salt or a derivative of opium. In our opinion the allegation was not necessary, since the trial court was entitled to take judicial notice of the fact that morphine is a derivative of opium. Hughes v. United States (C.C.A.) 253 F. 543. The judgment is affirmed.