Court Opinion

ID: 9444637
Source: CourtListenerOpinion
Date Created: 2023-08-03 21:07:28.241901+00
Date Added: 2024-06-11T17:29:56.885228
License: Public Domain

TUTTLE, Circuit Judge
(concurring specially).
*149I agree with all that is said in the court’s opinion, and wish only to add, consistently with what I said dissenting in Hodges v. United States, 223 F.2d 140, for reasons intimated therein, that in my opinion the form of the indictment in this case also may have been erroneous in alleging willful failure to pay the tax as the gist of the offense under 26 U.S. C.A. § 3294(c), instead of engaging in the occupation of accepting wagers or receiving wagers for or on behalf of a person so engaged. Furthermore, the majority opinion does not make it explicit that there was here also a technical variance between the indictment, which alleged that Sagonias was engaged in the occupation of accepting wagers, and the proof, which as the majority holds showed not this, but that he engaged in receiving wagers on behalf of one in that occupation.
I think that neither of these amounted to prejudicial error, however, because the record here, unlike that in the Hodges case, does not show any actual prejudice or any way in which the defense was misled or hampered thereby. Fed.Rules Crim.Proc. rule 52(a), 18 U.S. C.A.