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UNITED STATES v. LEWIS

No. 1387.

100 A.2d 40 (1953)

UNITED STATES v. LEWIS.

Municipal Court of Appeals for the District of Columbia.

Decided November 6, 1953.

Attorney(s) appearing for the Case

Lewis A. Carroll, Asst. U. S. Atty., Washington, D. C., with whom Leo A. Rover, U. S. Atty., William J. Peck and Kenneth D. Wood, Asst. U. S. Attys., Washington, D. C., and Alexander L. Stevas, Asst. U. S. Atty., Arlington, Va., were on the brief, for appellant.

Walter E. Gallagher, Washington, D. C., with whom Myron G. Ehrlich and Joseph Sitnick, Washington, D. C., were on the brief, for appellee.

Before CAYTON, Chief Judge, and HOOD and QUINN, Associate Judges.

CAYTON, Chief Judge.

Frank Lewis was charged by information with having engaged in the business of accepting wagers without paying the occupational tax imposed by Chapter 27A of the Internal Revenue Code, 26 U.S.C. § 3285 et seq. (Supp. V, 1952). He moved to dismiss the information and the trial court granted his motion, holding in a written opinion that Chapter 27A is unconstitutional because it compels a defendant to give self-incriminating information and...

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