United States v. Riley James Lincoln and Charles R. Norwid, Jr.

THORNBERRY, Circuit Judge:

The convictions in this case arise from activities at the Palm Beach Kennel Club, West Palm Beach Florida, where dog races are held and betting spectators, we learn from the briefs, may win considerable sums of money. The Commissioner of Internal Revenue, anxious lest any sizeable portion of these winnings escape his tax bite, requires winning ticket-holders to submit information returns 1 when cashing tickets for over $600 and furnishes Internal Revenue Service Form 1099 for this purpose. To avoid the Commissioner’s Form 1099 snare some winning ticket-holders turn…