Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

United States v. Katz

May 19, 1964

UNITED STATES OF AMERICA
v.
HENRY KATZ, APPELLANT.



Before McLAUGHLIN, STALEY and HASTIE, Circuit Judges.

Per Curiam.

Appellant was convicted of wilfully failing to pay the special tax for engaging in the business of accepting wagers (26 U.S.C. § 7203). At the trial there was substantial uncontradicted testimony of admissions by defendant that he was operating a numbers lottery during the periods covered by the two counts of the information. And there was proper and ample corroboration of those admissions which "at least circumstantially suggests that the facts admitted are true." United States v. Baker, 293 F.2d 613, 616-617 (3 Cir. 1961), cert. den. 368 U.S. 914, 82 S. Ct. 195, 7 L. Ed. 2d 132. Opper v. United States, 348 U.S. 84, 90, 75 S. Ct. 158, 99 L. Ed. 101 (1954); Smith v. United States, 348 U.S. 147, 75 S. Ct. 194, 99 L. Ed. 192 (1954). The defense did not offer any evidence at the trial.

Appellant's other points are de minimis.

The judgment of the district court will be affirmed.

19640519

© 1998 VersusLaw ...

Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.