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BAINES v. UNITED STATES

No. 26163.

426 F.2d 833 (1970)

Donald K. BAINES, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fifth Circuit.

May 13, 1970.

Attorney(s) appearing for the Case

Steadman S. Stahl, Jr., of Varon, Stahl & Perlin, Hollywood, Fla., Louis J. DeReuil, Isley & DeReuil (court-appointed) Hugh G. Isley, Jr., Fort Lauderdale, Fla., for appellant.

Robert W. Rust, U. S. Atty., Donald I. Bierman, Asst. U. S. Atty., Miami, Fla., Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, John M. Brant, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellee.

Before WISDOM, GEWIN, and AINSWORTH, Circuit Judges.

WISDOM, Circuit Judge:

Donald K. Baines, defendant-appellant, appeals from his conviction by a jury for willfully evading the payment of the federal cabaret sales excise tax imposed by 26 U.S.C. § 4231(6) of the 1954 Code.1 This is the first and only case in which a taxpayer has ever been tried criminally for the offense of failing to pay the federal cabaret excise tax.2 The trial took place in 1968, three...

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