Raymond Percifield v. United States
Opinion
Opinion
Lemmon, J.
Convicted by a jury on each of two counts charging income tax evasion, appellant appeals from the judgment sentence pronounced thereon.
The first count in the amended information upon which the trial was had charged appellant with attempting to evade and defeat income tax owed by him and his wife for the year 1948 by means of filing false and fraudulent income tax returns that understated their income tax in the amount of $2,041.92. The second count charged that he willfully and knowingly attempted to evade and defeat the income tax owed by him for the year 1949 by means of filing a false and fraudulent return which understated his income tax in the amount of $559.76.
During the years in question appellant operated a gambling casino a.t Rangely, Colorado, known as the Ace-High Club. This contained a bar, a lounge, a cafe; and a casino room where games of chance were played, including blackjack or “21”, poker, craps or dice, as well, as slot machines. This Club had been pur-: chased by the appellant in October, 1947, for $70,000, which included $3,500 worth of inventory. Appellant also owned another gambling ■ place named Nevada Club at Wendover, Nevada.