Case Name: UNITED STATES of America, Plaintiff-Appellee, v. Michael T. O'BRIEN, Defendant-Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1977-05-12
Citations: 555 F.2d 136
Docket Number: No. 1083, Docket 77-1069
Parties: UNITED STATES of America, Plaintiff-Appellee, v. Michael T. O’BRIEN, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 555
Pages: 136–136

Head Matter:
UNITED STATES of America, Plaintiff-Appellee, v. Michael T. O’BRIEN, Defendant-Appellant.
No. 1083, Docket 77-1069.
United States Court of Appeals, Second Circuit.
Argued April 22, 1977.
Decided May 12, 1977.
William J. Dolan, Joseph E. Fazzano, Hartford, Conn., of counsel, for defendant-appellant.
Peter R. Casey, II, Sp. Atty., U. S. Dept, of Justice (Peter C. Dorsey, U. S. Atty. for the District of Connecticut, New Haven, Conn., of counsel), for plaintiff-appellee.
Before WATERMAN, SMITH and FEIN-BERG, Circuit Judges.

Opinion:
PER CURIAM:
Michael T. O'Brien appeals from a judgment of the United States District Court for the District of Connecticut, M. Joseph Blumenfeld, Judge, following entry of a plea of nolo contendere to charges of violating the federal wagering tax statutes, 26 U.S.C. § 4401 et seq., and 26 U.S.C. § 7203, by failing to pay the special occupational tax imposed under the statutes. Before appellant entered the plea, he moved to dismiss the information on the ground that the statutory scheme of Chapter 35 of the Internal Revenue Code compels disclosure of incriminating information in violation of the fifth amendment right against self-incrimination. O'Brien now appeals from the denial of this motion to dismiss the information on the basis of his facial challenge to the constitutionality of 26 U.S.C. § 4401 et seq.
An identical challenge was recently rejected by this court. United States v. Saha-di, 555 F.2d 23 (2 Cir. 1977). On the basis of the opinion in Sahadi, we affirm.