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UNITED STATES v. COMER

No. 14332.

288 F.2d 174 (1961)

UNITED STATES of America, Plaintiff-Appellee, v. Raymond H. COMER, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

March 6, 1961.

Attorney(s) appearing for the Case

N. Mitchell Meade, Asst. U. S. Atty., Lexington, Ky. (Jean L. Auxier, U. S. Atty., John W. Morgan, Asst. U. S. Atty., Lexington Ky., on the brief), for plaintiff-appellee.

Harry B. Miller, Lexington, Ky. (Miller, Griffin, Marks & Stephens, Lexington, Ky., on the brief), for defendant-appellant.

Before McALLISTER, Chief Judge, and MILLER, Circuit Judge, and THORNTON, District Judge.

PER CURIAM.

The appellant, Raymond H. Comer, was found guilty by a jury in the District Court of conspiring during April, May, and June 1959 with John J. Lang to wilfully attempt to evade and defeat the special tax of $50.00 per year imposed by Section 4411, Title 26, U.S.Code, to be paid by each person engaged in the business of receiving wagers, and of wilfully attempting to evade and defeat the 10% excise tax imposed by Section 4401, Title 26 U.S.Code, on wagers...

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