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UNITED STATES v. WRIEOLE

No. 16106.

379 F.2d 394 (1967)

UNITED STATES of America v. Samuel WRIEOLE, Appellant.

United States Court of Appeals Third Circuit.

Decided June 16, 1967.

Attorney(s) appearing for the Case

Robert I. Ansell, Asbury Park, N. J. (Anschelewitz, Barr & Ansell, Asbury Park, N. J., S. M. Chris Franzblau, Newark, N. J., on the brief), for appellant.

Richard D. Catenacci, Asst. U. S. Atty., Newark, N. J. (David M. Satz, Jr., U. S. Atty., Newark, N. J., on the brief), for appellee.

Before McLAUGHLIN, HASTIE and FREEDMAN, Circuit Judges.

OPINION OF THE COURT

McLAUGHLIN, Circuit Judge.

An information filed against appellant stated that he was engaged in the business of accepting wagers and therefore was liable for tax under Section 4401 of the Internal Revenue Code of 1954 (26 U.S.C. § 4401); that he was required to pay the special occupational tax under 26 U.S.C. § 4411 and failed to do so for the period stated; that he was required to supply registration information specified...

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