United States v. Pepe

LAYTON, District Judge.

On January 12, 1962, Michael J. Pepe was charged with (1) engaging in receiving wagers for or on behalf of an unknown person engaging in the business of accepting wagers, and wilfully failing to pay the special wagering occupational tax, in violation of Title 26 U.S.C. § 4411, and § 7203, (2) wilfully failing to register, contrary to Title 26 U.S.C. § 4412 and § 7203, and (3) having failed to register, wilfully having failed to pay the ten percent excise tax levied on wagers received by him, contrary to 26 U.S.C. § 4401 and § 7203. All three counts are misdemeanors.

Trial…