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UNITED STATES v. BESASE

No. 78-3047.

623 F.2d 463 (1980)

UNITED STATES of America, Plaintiff-Appellant. v. John BESASE, George Besase, Sam Besase, Angelo Perna, Sam Rappaport, Ted Maison, Defendants-Appellees, Estate of Joseph Besase, Josephine Besase, Lucas County State Bank, Cissie Rappaport, First Federal Savings and Loan Association, Anna Perna, Toledo Home Federal Savings and Loan Association, Thelma Kritzer, Sylvania Savings Bank, Rosemarie Besase, Anthony Besase, Jr., George S. West, and Pauline A. West, Defendants.

United States Court of Appeals, Sixth Circuit.

Decided June 17, 1980.

Rehearing Denied July 25, 1980.

Attorney(s) appearing for the Case

James R. Williams, U. S. Atty., Patrick J. Foley, Asst. U. S. Atty., Toledo, Ohio, M. Carr Ferguson, Gilbert E. Andrews, Francis J. Gould, Carleton D. Powell, Dept. of Justice, App. Section, Tax Div., Washington, D. C., for plaintiff-appellant.

John Kennedy Lynch, Cleveland, Ohio, David G. Wise, Lawrence E. Duffey, Toledo, Ohio, Norman E. Bischoff, Sylvania, Ohio, for defendants-appellees.

Before CELEBREZZE, MERRITT and JONES, Circuit Judges.

MERRITT, Circuit Judge.

The government appeals the dismissal of its civil action to collect wagering excise taxes, fraud penalties, and interest from the defendants. The government contends the defendants failed to report and pay tax on all of their gross income from a numbers operation. Two issues are presented: (1) did the District Court correctly allocate the burden of proof between the parties; and (2) did the District Court correctly conclude that the government...

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