(Download) "Dececco v. United States" by United States Court of Appeals First Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Dececco v. United States
- Author : United States Court of Appeals First Circuit
- Release Date : January 30, 1964
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
This appeal raises only one substantial question. The defendant was convicted following a jury trial, on a two-count information charging the failure to pay the special occupational (wagering) tax in violation of 26 U.S.C. ?? 7203 and 7262. The record appendix shows that the defendant presented evidence in his defense, but none to the effect that he had paid the tax.The defendant requested the court to charge the jury that the "mere fact that the Governments evidence is uncontradicted" did not require the jury to accept it. The court gave not this request, but just the reverse. It is true that at the outset it properly instructed the jury that the government had the burden of proving "every material element of * * * [the] offense." However, it thereafter stated that it was "undisputed" that the defendant had not paid the tax. Then, as to one count inferentially and the other specifically, removed the issue of payment from this instruction.
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