UNITED STATES v. SIMS

Cr. No. 13042.

201 F.Supp. 405 (1962)

UNITED STATES v. Sam SIMS, Jr.

United States District Court M. D. Tennessee, Nashville Division.

January 16, 1962.


Attorney(s) appearing for the Case

Joseph L. Lackey, Jr., Asst. U. S. Atty., Nashville, Tenn., Kenneth Harwell, U. S. Atty., Nashville, Tenn., of counsel, for plaintiff.

Robert E. Lillard and A. A. Birch, Jr., Nashville, Tenn., for defendant.


GRAY, District Judge.

This is a prosecution for conducting a lottery without registering and paying tax as required by the Internal Revenue Code, Sections 4401, 4411, 4412 and 6011, 26 U.S.C.A. §§ 4401, 4411, 4412, 6011, and in violation of Sections 7203 and 7262, 26 U.S.C.A. §§ 7203, 7262. Trial by jury was waived.

The defendant, who rested without presenting any evidence, now renews by motion for judgment of acquittal at the close of...

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