United States v. Henry Katz

332 F.2d 422, 1964 U.S. App. LEXIS 5336

Opinion

PER CURIAM.

Appellant was convicted of wilfully failing to pay the special tax for en gaging 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 miniinis’

The judgment of the district court will be affirmed.