Bayer v. Payne

DOBBERPUHL, Circuit Judge.

Barry E. Bayer (Bayer) appeals from an order dismissing his suit for the recovery of sales taxes paid on his bookmaking activities. We affirm.

FACTS

Bayer’s sales tax problems can be traced to a July 12, 1981 criminal complaint alleging failure to file retail sales and service tax returns on his bookmaking operations. This complaint was disposed of by a July 13, 1981 plea bargain. As part of the plea bargain Bayer was to pay the tax, penalty and interest, keep adequate records, and pay taxes in the future based on his gross receipts.

Pursuant to the plea bargain, Bayer…