United States v. Alexander Stavros

PELL, Circuit Judge.

Alexander Stavros, the defendant-appellant, challenges on appeal this judgment following a bench trial in which he was found guilty on all eight counts of the indictment against him which charged various violations of the so-called wagering provisions of the Internal Revenue Code. The case was submitted on a stipulation of facts in which Stavros admitted that during the charged periods he had engaged in the wagering business, had not registered as required by 26 U.S.C. § 4412, had not paid the special occupational tax as required by 26 U.S.C. § 4411, and had not paid the…