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UNITED STATES v. HIRSCHHORN

No. 80-1755.

649 F.2d 360 (1981)

UNITED STATES of America, Plaintiff-Appellee, v. Martin HIRSCHHORN, a/k/a Leslie Reed, "Marty", and/or "Ted", Defendant-Appellant.

United States Court of Appeals, Fifth Circuit. Unit A

July 2, 1981.

Attorney(s) appearing for the Case

Kenneth E. Houp, Jr., Austin, Tex., for defendant-appellant.

LeRoy M. Jahn, Asst. U. S. Atty., San Antonio, Tex., for plaintiff-appellee.

Before BROWN and TATE, Circuit Judges and SMITH, District Judge.

TATE, Circuit Judge:

The defendant Hirschhorn was convicted of the willful failure to file a wagering tax return as required by 26 U.S.C. § 4412, in violation of 26 U.S.C. § 7203.1 The gravamen of the offense is that the defendant Hirschhorn unlawfully failed to register his name and address with the Internal Revenue district, as required to do if engaged in receiving wagers either for himself or for another (Kotwitz). Hirschhorn...

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