United States v. Robinson

HOLTZOFF, District Judge.

This is the trial of three criminal proceedings that have been .consolidated for that purpose. Each of the three defendants is charged with failure to pay an occupational tax on the business of being engaged in receiving wagers. The defendants have waived a jury trial.

The tax involved in this case is imposed by the Act of October 20, 1951, 26 U.S. Code, § 3290. This Act levies a special tax of fifty dollars per year on every person who is engaged in receiving wagers for or on behalf of any person liable to a tax on wagers. The Act further requires every person subject…