Albert Gus Hodges v. United States

DAWKINS, District Judge.

Appellant was tried to the court without a jury and convicted of failure to pay the so-called “Gambler’s Stamp Tax”, as required by former Section 32901 of the Internal Revenue Code. This Court was recently required to pass upon the sufficiency of the indictments and the evidence in three cases arising under the same statute 2 but the issues raised here were not directly presented in those cases.

The indictment here charged that appellant :

“ * * * did engage in the business of receiving wagers, and that by reason of said occupation of accepting and receiving wagers he…