(Download) "Edwards v. United States" by United States Court Of Appeals Fifth Circuit. # eBook PDF Kindle ePub Free

April 29, 2021

eBook details

Title: Edwards v. United States
Author : United States Court Of Appeals Fifth Circuit.
Release Date : January 18, 1963
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 61 KB

Description

Defendants appeal from judgments of conviction in the United States District Court for the Southern District of Florida, Joseph P. Lieb, J., and a jury, for "willful" failure to pay the special federal tax on persons engaged in the business of accepting wagers. 26 U.S.C. Â§Â§ 4401, 4411, 4412, 7203. It is conceded that defendants did not pay the tax. There was no proof, however, that defendants were aware of the federal tax and "willfully" refused to pay it. We hold that such proof was indispensable, and accordingly reverse both convictions and direct that the informations be dismissed.