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UNITED STATES v. JEFFERS

No. 79-5507.

621 F.2d 221 (1980)

UNITED STATES of America, Plaintiff-Appellee, v. Harry M. JEFFERS, Jr., a/k/a Hal Jeffers, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 11, 1980.

Attorney(s) appearing for the Case

Melvyn Carson Bruder, Dallas, Tex., for defendant-appellant.

Shirley Baccus-Lobel, Rebecca Gregory, Asst. U. S. Attys., Dallas, Tex., for the U. S.

Before BROWN, AINSWORTH and FRANK M. JOHNSON, Jr., Circuit Judges.

FRANK M. JOHNSON, Jr., Circuit Judge:

Harry M. Jeffers, Jr., was indicted on two counts of failing to comply with the federal wagering tax laws, 26 U.S.C. § 4401 et seq. After a bench trial, he was convicted on both counts. Defendant appeals his conviction, claiming that the disclosure and reporting requirements of the federal wagering tax laws violate his Fifth Amendment privilege against self-incrimination, that there was no probable cause to issue warrants...

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