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DeCESARE v. UNITED STATES

No. 22528.

356 F.2d 107 (1966)

Joseph DeCESARE and Ralph Blackburn, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied March 7, 1966.

Attorney(s) appearing for the Case

Michael A. Lipsky, Matthews & Mandina, Miami, Fla., for appellants.

Wm. J. Hamilton, Jr., First Asst. U. S. Atty., Jacksonville, Fla., Edward F. Boardman, U. S. Atty., Middle Dist. of Florida, for appellee.

Before JONES and BROWN, Circuit Judges, and BREWSTER, District Judge.

PER CURIAM:

Appellants seek to reverse convictions for willful failure to register for and pay to the District Director of Internal Revenue the special tax required of persons engaged in the business of accepting wagers (26 U.S.C.A. §§ 4411, 4412) in violation of 26 U.S.C.A. § 7203. None of the four attacks has any merit.

First, venue in the Middle District of Florida was obviously correct under F.R...

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