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UNITED STATES v. LOCHAMY

No. 82-1671.

724 F.2d 494 (1984)

UNITED STATES of America, Plaintiff-Appellee, v. Freddie G. LOCHAMY and Anthony J. Salinas, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

February 9, 1984.

Attorney(s) appearing for the Case

Brice A. Tondre, Houston, Tex., for defendants-appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief Appellate Section, Gilbert S. Rothenberg, Melvin E. Clark, Jr., Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before GEE, TATE and HIGGINBOTHAM, Circuit Judges.

TATE, Circuit Judge:

Freddie Lochamy and Anthony Salinas appeal from the district court's judgment finding them jointly and severally liable for a $37,621.00 deficiency in the payment of wagering taxes. See 26 U.S.C. § 4401. On appeal, Lochamy and Salinas essentially claim that the record does not support the district court's findings that (1) they were in the business of accepting wagers as book-makers, (2) that they jointly held a proprietary interest...

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