United States v. Irving Snyder

McWILLIAMS, Circuit Judge.

Irving Snyder, a so-called “ten percenter,” was convicted by a jury on four counts of violating 26 U.S.C. § 7206(2). On appeal Snyder contends that the undisputed facts do not bring him within the terms of the statute under which he was prosecuted. We disagree and affirm.

During the 1974 racing season at the Mile High Kennel Club in Commerce City, Colorado, Snyder on four different occasions received winning tickets from the owners of the tickets and Snyder then presented the tickets to the cashier for payment. The winnings on these four tickets were $2,607.20,…