United States v. Billy Gilbert Nicholson, United States of America v. Billy Gilbert Nicholson, of $7,198.00 in United States Money

SHACKELFORD MILLER, JR., Chief Judge.

Appellant was proceeded against in the District Court by criminal information which charged in the first count that being a person engaged in the business of accepting wagers, he did wilfully fail and refuse to register, contrary to the provisions of Sections 4411 and 4412, Internal Revenue Code of 1954, 26 U.S.C.A. §§ 4411, 4412, and which charged in the second count that being so engaged he failed and refused to pay the special occupational tax imposed by Section 4411, contrary to the provisions of Section 7262, Internal Revenue Code of 1954, 26 U.S.C.A.…