eBook details
- Title: United States v. Viale
- Author : United States Court Of Appeals Second Circuit
- Release Date : January 31, 1963
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
Each of the six appellants was convicted after a jury trial on each count of a three count indictment filed June 2, 1961. Count 1 charged the defendants with conspiring to engage in the business of accepting wagers without having paid the special occupational tax required by 26 U.S.C. ร§ 4411, in violation of 18 U.S.C. ร§ 371. Count 2 charged commission of the substantive offense described in the conspiracy count, in violation of 26 U.S.C. ร§ 7262. Count 3 charged failure to file tax returns as required by 26 U.S.C. ร§ 4412, in violation of 26 U.S.C. ร§ 7203.