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DE LA MAZA v. UNITED STATES

Nos. 13948, 13949.

215 F.2d 138 (1954)

DE LA MAZA v. UNITED STATES. SAMSON v. UNITED STATES.

United States Court of Appeals, Ninth Circuit.

August 6, 1954.

Attorney(s) appearing for the Case

Morris Lavine, Los Angeles, Cal., for appellant.

Laughlin E. Waters, U. S. Atty., Louis L. Abbott, Hiram W. Kwan, Los Angeles, Cal., Thomas J. Sullivan, San Francisco, Cal., Ray H. Kinnison, Mark P. Robinson, Asst. U. S. Attys., Los Angeles, Cal., for appellee.

Before STEPHENS, FEE and CHAMBERS, Circuit Judges.

CHAMBERS, Circuit Judge.

We consider herein two identical appeals.

The defendants, while engaged as bookmakers in Pasadena during December, 1951, and January and February, 1952, did not register with the Collector of Internal Revenue and did not pay their registration fee to him. Their horse bookie business seems to have been incident to the running of a restaurant, which we understand was Mrs. Samson's.

The sections of the Internal Revenue Code requiring...

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