26 U.S.C. § 7262
Violation of occupational tax laws relating to wagering—failure to pay special tax
Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.
Notes of Decisions
Cited in 35
cases, 1956–1989 · leading case: United States v. Phil Pinelli, David Pinelli, Robert Sheehan, Martin Mosko, Thomas Gottone, William Burbidge, and Aaron
United States v. Phil Pinelli, David Pinelli, Robert Sheehan, Martin Mosko, Thomas Gottone, William Burbidge, and Aaron (1989)
“§ 7201 (income tax evasion), 26 U.S.C. § 7262 (failure to pay gambling occupation tax), and 26 U.”
United States v. Sams (1963)
“The crime here charged, unlike that covered in Count 5, does not require proof of wilfulness.”
United States v. Alexander Stavros (1979)
“Count Three charged a failure to pay the occupational tax required by Section 4411 in violation of 26 U.S.C. § 7262 . 2 Count Four charged a failure to register as required by Section 4412 in violation of 26 U.”
United States of America, Applicant-Appellee v. Illinois Bell Telephone Company, Movant-Appellant (1976)
“Treasury Department, signed an affidavit which recited that the particular telephone number was being used in connection with (1) failure to pay a tax imposed on those receiving wagers, 26 U.S.C. § 7262 , and (2) failure to register as a person receiving wagers, 26 U.”
Oby Burks v. United States (1961)
“§ 4411 ), in violation of 26 U.S.C. § 7262 . Appellant’s first and his primary point urged on this appeal, is that the evidence introduced against him was obtained through a search and seizure violative of the Fourth and Fifth Amendments to the Constitution of the United States.”
The United States of America v. Louis C. Viale, Marino J. Faliero, Sr., Joseph S. Pinnavia, Louis a.abbonando, Anthony F (1963)
“Count 2 charged commission of the substantive offense described in the conspiracy count, in violation of 26 U.S.C. § 7262 . Count 3 charged failure to file tax returns as required by 26 U.”
United States v. Harry M. Jeffers, Jr., A/K/A Hal Jeffers (1980)
“” Jeffers was charged under Count 1 with engaging in wagering and failing to register and file a special tax return in violation of 26 U.”
United States v. Joseph (1959)
“The informations in above causes charge defendant Peter Joseph with failure to pay the special occupational tax on wagering, and with failure to file excise tax returns, respectively, in violation *541 of Title 26 U.S.C. §§ 7262 and 7203. In short, the government’s informations…”
United States v. Stanley Joseph Markis (1965)
“There is no dispute that both sections require proof (1) that Markis was accepting wagers or receiving them on behalf of someone engaged in the business and (2) that he failed to pay the $50 tax.”
United States v. Leo Shaffer (1961)
“Here it was possible to have •committed the greater offense charged without having committed the lesser (evasion of the occupational tax on wagering in violation of 26 U.S.C.A. § 7262 ). The instructions were properly refused.”
United States v. Billy Gilbert Nicholson, United States of America v. Billy Gilbert Nicholson, of $7,198.00 in United St (1962)
“§§ 4411 , 4412, and which charged in the second count that being so engaged he failed and refused to pay *331 the special occupational tax imposed by Section 4411, contrary to the provisions of Section 7262, Internal Revenue Code of 1954, 26 U.S.C.A. § 7262 . He was found guilty…”
Hamilton v. United States (1969)
“Plaintiff was arrested on May 21, 1965, and charged criminally pursuant to 26 U.S.C. § 7262 2 with failure to pay the excise tax on wagers received in violation of the federal wagering tax laws ( 26 U.”
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