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UNITED STATES v. HAYDEL

No. 80-3254.

649 F.2d 1152 (1981)

UNITED STATES of America, Plaintiff-Appellee, v. John M. HAYDEL, Jr., a/k/a "Ice Cream" and "Mugsy", Defendant-Appellant.

United States Court of Appeals, Fifth Circuit. Unit A

July 8, 1981.

Attorney(s) appearing for the Case

Virgil M. Wheeler, Jr., New Orleans, La., Herbert Shafer, Atlanta, Ga., for defendant-appellant.

C. Michael Hill, Asst. U. S. Atty., Baton Rouge, La., for plaintiff-appellee.

Before SKELTON, Senior Judge, and RUBIN and REAVLEY, Circuit Judges.

ALVIN B. RUBIN, Circuit Judge:

The validity of John Haydel's conviction for materially underreporting his gross wagering income for purposes of the wagering excise tax, in violation of 26 U.S.C. § 7206(1), turns on the constitutionality of the government's seizure of his gambling records, for it was primarily by their introduction that he was convicted. The seizure is challenged as having been made beyond the premises...

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