United States v. Donald Angelini

CASTLE, Circuit Judge.

Donald Angelini, the defendant-appellant, prosecutes this appeal from a judgment of conviction and sentence, entered following a trial before the court without a jury, on a two count indictment charging violations of 26 U.S.C.A. § 7203. Count I charged a wilful and knowing failure to pay the special occupational tax on the business of accepting wagers (26 U.S.C.A. § 4411). Count II charged a wilful and knowing failure to register and file a return (26 U.S.C.A. § 4412). The defendant was sentenced to imprisonment for a period of sixty days and to pay a fine in the sum of…