United States v. Meger Sigal, United States of America v. Abe Rabinovitz

The unanimous views of the court are expressed under the first four headings of this opinion, “I”, “II”, “III”, and “IV”. A dissent is expressed by the writer under heading “V”, that dissent being based upon the failure to record the voir dire examination of the jury.

The defendants-appellants, Sigal and Rabinovitz, with two other individuals, indicted jointly, were convicted, after a jury trial, of wilfully violating provisions relating to wagering of the Internal Revenue Code of 1954, 26 U.S.C., specifically, (Count I), of an attempt to evade the 10% wagering excise tax imposed by Section…