United States v. George Besase, John Besase, Sam Besase, Ted Malson, Angelo Perna and Sam Rappaport

McCREE, Circuit Judge.

Following a non-jury trial, appellants were convicted of engaging in business as partners in a single six-member partnership in the conduct of a numbers lottery and with filing false and fraudulent Tax on Wagering Tax Returns for certain taxable periods. Appellants had obtained Wagering Tax Stamps for three two-member partnerships, each of which had filed returns for the specified periods declaring an aggregate amount of wagers substantially less than the amount charged by the government for the alleged six-man partnership.

Eight grounds for reversal are asserted. 1 At…