Case Name: Jack SEGAL, Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1968-03-15
Citations: 391 F.2d 266
Docket Number: No. 18510
Parties: Jack SEGAL, Appellant, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 391
Pages: 266–266

Head Matter:
Jack SEGAL, Appellant, v. UNITED STATES of America, Appellee.
No. 18510.
United States Court of Appeals Eighth Circuit.
March 15, 1968.
Keith D. Kennedy, St. Louis Park, Minn., for appellant and filed brief.
Patrick J. Foley, U. S. Atty., Minneapolis, Minn., for appellee and filed brief.
Before VOGEL, Senior Circuit Judge; BLACKMUN and LAY, Circuit Judges.

Opinion:
PER CURIAM.
The appellant was convicted of willfully failing to pay the $50 occupational tax imposed on persons engaged in the business of accepting wagers, which failure violated 26 U.S.C.A. § 4411 and is made punishable by 26 U.S.C.A. § 7203. In view of the recent Supreme Court decisions in Marchetti v. United States, January 29, 1968, 390 U.S. 39, 88 S.Ct. 697, 19 L.Ed.2d 889, and Grosso v. United States, January 29, 1968, 390 U.S. 62, 88 S.Ct. 709, 19 L.Ed.2d 902, and following our application of those cases in Harris v. United States, 8 Cir., 390 F.2d 616, the judgment of conviction here cannot stand and is reversed in its entirety.