United States v. Comi

THOMSEN, Chief Judge.

The question presently before the court is whether the defendants Hepbron and Brennan are entitled to a jury trial ■on the issues raised by their answer and their cross-claim filed herein.

The complaint alleges that during the months of August, September and October, 1955, the defendant Comi was engaged in the business of accepting wagers or conducting a wagering pool or lottery. Wagers in the amount of $169,-854.08 were placed with him or in such pool or lottery, which were subject to the excise tax imposed by 26 U.S.C.A. § 4401. Jeopardy assessments of such taxes were…