United States v. Anthony Menolascino
This text of 391 F.2d 259 (United States v. Anthony Menolascino) is published on Counsel Stack Legal Research, covering Court of Appeals for the Seventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
ORDER
The defendant was indicted in two counts charging him (1) with wilfully failing to pay the special occupational tax on wagering (26 U.S.C. sec. 4411) and (2) with wilfully failing to file a special tax return and application for registry-wagering (26 U.S.C. sec. 4412), in violation of 26 U.S.C. 7203. Before trial defendant moved to dismiss the indictment because the statutes involved infringed upon his fifth amendment right against self-incrimination. The motion was denied and the defendant was found guilty and sentenced. He appealed.
Since the appeal was filed, the Supreme Court has decided that the proper assertion of the privilege against self-incrimination provides a complete defense to prosecution for failure to comply *260 with 26 U.S.C. secs. 4411 and 4412. Marehetti v. United States, 390 U.S. 39, 88 S.Ct. 697, 19 L.Ed.2d 889. Since defendant here did assert such privilege, has moved for reversal, and the government has conceded that this case is controlled by our decision in United States v. Sealfaro, 391 F.2d 255, order entered February 5, 1968,
It is ordered that the judgment be reversed, and the cause remanded with directions to dismiss the indictment.
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391 F.2d 259, 1968 U.S. App. LEXIS 7803, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-anthony-menolascino-ca7-1968.