Clinton B. Howard v. United States of America, Domenic N. Mastrippolito v. United States

Each of the above named appellants was charged with federal gambling tax offenses in a single two-count indictment. In count I Mastrippolito was charged with engaging in the business of accepting wages without paying, and attempting to evade, the occupational wagering tax imposed by section 4411 of the Internal Revenue Code of 1954, in violation of section 7201 of that Code. In the same count I, Howard was charged with aiding and abetting Mastrippolito in the commission of that offense. In count II, Howard was charged with the identical substantive violation and Mastrippolito with aiding and abetting him.

Both defendants were convicted on each count, and after denial of motions for new trials on January 30, 1967, each was sentenced to one-year terms of im prisonment on each count, the terms to run concurrently.

Thereafter, appellant Howard’s sentence was timely modified on February 9, 1967, to provide that he pay a fine of $300.00. On February 15, 1967, a full satisfaction of judgment was filed and entered, no stay of execution having been obtained. This was apparently done without notice to, or knowledge on the part of, Howard’s attorney. On February 9, 1967, each defendant…