Oby Burks v. United States

BARNES, Circuit Judge.

Appellant was one of twenty individuals indicted for conspiracy (18 U.S.C. § 371) (a) to accept wagers; (b) to evade the wagering occupational tax (26 U.S.C. § 4411); and (c) to evade the excise tax imposed by 26 U.S.C. § 4401, in violation of 26 U.S.C. § 7201.

The objects of the conspiracy alleged' in Count I were to be accomplished' through the conducting of a wagering' pool or lottery commonly known as the “numbers.” Defendant Oby Burks was the alleged “banker”; defendant Florence Wilson was the alleged “bookkeeper”; and the eighteen other defendants were allegedly…