Albert Edwards v. United States of America, S. Frank Edwards v. United States

RIVES, Circuit Judge.

The defendants, Albert Edwards and S. Frank Edwards, were convicted of violating 26 U.S.C. § 7203 by willfully failing to register for and pay the gambling tax as required by 26 U.S.C. §§ 4411, 4412.1 On appeal, this Court by a majority vote reversed the judgments of conviction for lack of proof that the defendants had knowledge of the law. 321 F.2d 324. The case is now before the Court en banc on a petition for rehearing filed by the United States.2

The crucial questions presented are: (1) Was there sufficient evidence that defendants loillfully failed to register for *363and…