Charles H. Rutherford v. United States

BOWEN, District Judge.

This is an appeal by appellant from his conviction and $2,500 fine imposed by the United States District Court for the Southern District of California, Central Division, for his willful failure to register and pay a horse race wagering occupational tax as required by Sections 4411 and 4412, Internal Revenue Code, 1954, 26 U.S.C. §§ 4411, 4412, and in violation of Section 7208, Title 26 U.S.C. The case was tried by the Court without a jury upon an Information filed by the United States Attorney, charging in substance

That during the tax year beginning July 1, 1957 and up…