United States v. Florent La Haye

OPINION OF THE COURT

Florent La Haye appeals from a judgment of conviction imposed for violation of 26 U.S.C. § 7206(2). 1 The primary question presented is whether the true owner of a winning ticket at the horse races has willfully procured or assisted in the presentation of a false return in contravention of § 7206(2) when he arranges for another person (a so-called “ten percenter”) to cash his ticket for him, giving the other person’s name and address instead of the winner’s on the required Information Return, Form 1099.

The leading case in the area is United States v. Haimowitz, 404 F.2d 38…