United States v. Randolph Cooper

This appellant has been convicted of two offenses; willfully failing to purchase a wagering tax stamp for a period during which he engaged in the receiving of wagers, and willfully failing to file a required information return. On each count he contends that there was no proper proof of willfulness or bad purpose. We are satisfied, however, that the evidence relevant to each charge sufficed to take these questions to the jury. The appellant also challenges the evidence concerning his relationship to the gambling enterprise in question. However, there was evidence, which the jury was entitled…