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UNITED STATES v. FIRTEL

No. 71-1419 Summary Calendar.

446 F.2d 1005 (1971)

UNITED STATES of America, Plaintiff-Appellee, v. Irving FIRTEL, as Executor of the Estate of Abraham Brown, Deceased, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

June 29, 1971.

Attorney(s) appearing for the Case

Sidney A. Soltz, Stanley P. Kaplan, Miami, Fla., for defendant-appellant.

Clemens Hagglund, Asst. U. S. Atty., Chief, Civ. Div., Miami, Fla., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Washington, D. C., Robert W. Rust, U. S. Atty., Miami, Fla., Elmer J. Kelsey, John A. Townsend, Attys., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before WISDOM, COLEMAN and SIMPSON, Circuit Judges.

PER CURIAM:

The United States sued the estate of Abraham Brown, taxpayer, in the district court, seeking to collect taxes in the amount of $97,000. The government asserted that Brown had been in the business of accepting wagers in the years 1958-62 and that he had failed to pay the annual occupational tax of $50 and the excise tax of ten percent on gross wagers received. After presentation of all the evidence to a jury, the district judge directed a verdict for the...

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