Harry Zaroogian, Alias, Etc. v. United States

Opinion of the Court

Before ALDRICH, Chief Judge, Mc-ENTEE and COFFIN, Circuit Judges.

COFFIN, Circuit Judge.

Defendant appeals his conviction, after jury trial, under four counts of an information charging violations of the federal wagering tax laws, 26 U.S.C. §§ 4401, 4411, 7203, and 7262. Two counts (3 and 7) under section 7203 charged wilful failure to pay the special occupational tax required of one engaged in accepting wagers on behalf of any person liable for the ten per cent excise tax on wagers imposed by section 4401. The remaining two counts (4 and 8) under section 7262 charged merely…