Albert Edwards v. United States of America, S. Frank Edwards v. United States

As the Court says, “there was ample proof from which the jury could conclude that defendants were engaged in the gambling business.” Neither of them had registered for or paid the tax as required by 26 U.S.C.A. § 4411 and § 4412. The Court holds, however, that, as a matter of law, there was insufficient evidence to prove that the defendants’ failure to register for and pay the tax was “willful” in the sense of the statute making such failure a misdemeanor, 26 U.S.C.A. § 7203. As I understand the opinion, the Court in effect holds that the Government must affirmatively prove as a part of its *328ca…