United States v. Hugh Erbie Brooks, Wallace Bridgeforth, James S. Simmons, James Kimble

The appellants herein were convicted in the United States District Court for the Middle District of Tennessee, Nashville Division, on a two-count information.

The first count charged that during the period beginning July 1, 1960, up to and including September 28, 1960, the appellants, being persons engaged in the business of accepting wagers, willfully failed and refused to register with the Director of Internal Revenue, for the Internal Revenue Collection District of Tennessee, at Nashville, in violation of Section 7203 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7203. The second…