Legal Opinion
De La Maza v. United States. Samson v. United States
Court of Appeals for the Ninth Circuit
Decided August 6, 1954No. 13948, 13949PublishedCited by 13 opinions
1Opinion of the Court
CHAMBERS, Circuit Judge.
We consider herein two identical appeals.
The defendants, while engaged as bookmakers in Pasadena during December, 1951, and January and February, 1952, did not register with the Collector of Internal Revenue and did not pay their registration fee to him. Their horse bookie business seems to have been incident to the running of a restaurant, which we understand was Mrs. Samson’s.
The sections of the Internal Revenue Code requiring persons accepting wagers to register and pay a tax 1 were new in the winter of 1951-1952, being part of a further extension of federal power…
2Cases cited7 opinions
- Diaz v. United StatesSupreme Court of the United States · 1912
- Levering & Garrigues Co. v. MorrinSupreme Court of the United States · 1933
- United States v. KahrigerSupreme Court of the United States · 1953
- The Confiscation CasesSupreme Court of the United States · 1874
- Railway Co. v. RamseySupreme Court of the United States · 1875
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. Horace Henry MathewsCourt of Appeals for the Ninth Circuit · 1987
- United States v. Brian Edward RatiganCourt of Appeals for the Ninth Circuit · 2003
- Tancredo R. VERZOSA, Plaintiff-Appellee, v. MERRILL LYNCH, PIERCE, FENNER & SMITH, INC., Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1978
- Joseph D'agostino, of One 1957 Lincoln Premiere Two-Door Hardtop Coupe, Motor No. 57wa5592l, Its Tools and Appurtenances v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- United States v. KeppleU S Air Force Court of Military Review · 1988
8 more not listed; retrieve them via the Exa API.