Joseph Decesare and Ralph Blackburn v. United States

Appellants seek to reverse convictions for willful failure to register for and pay to the District Director of Internal Revenue the special tax required of persons engaged in the business of accepting wagers (26 U.S.C.A. §§ 4411, 4412) in vio lation of 26 U.S.C.A. § 7203. None of the four attacks has any merit.

First, venue in the Middle District of Florida was obviously correct under F.R.Crim.P. 18 prescribing that “prosecution shall be had in a district in which the offense was committed. * * *and under the “general rule that where the crime charged is a failure to do a legally required act,…