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king
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hac
vice
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acting
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general
spritzer
assistant
attorney
general
vinson
beatrice
rosenberg
jerome
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original
argument
solicitor
general
marshall
assistant
attorney
general
vinson
miss
rosenberg
theodore
george
gilinsky
justice
harlan
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petitioner
convicted
district
district
connecticut
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indictments
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revenue
pittsburgh
pennsylvania
described
form
follows
form
serves
two
purposes
first
application
registry
wagering
tax
stamp
application
properly
filed
tax
paid
time
form
becomes
special
tax
return
transcript
record
following
illustrate
state
gambling
wagering
statutes
one
engaged
activities
taxable
federal
provisions
issue
might
incur
criminal
penalties
code
tit
alaska
laws
tit
rev
stat
ann
ark
stat
tit
cal
pen
code
rev
stat
art
del
code
tit
code
ann
fla
code
hawaii
rev
laws
idaho
code
tit
rev
art
ind
ann
tit
iowa
code
stat
art
rev
stat
la
rev
stat
rev
stat
tit
md
ann
code
art
mass
laws
stat
ann
stat
miss
code
ann
mo
rev
stat
mont
rev
codes
tit
neb
rev
stat
rev
stat
rev
stat
rev
tit
stat
art
pen
law
art
stat
cent
code
ohio
rev
code
stat
tit
rev
stat
stat
tit
laws
tit
code
tit
art
code
tit
code
tit
tex
pen
code
utah
code
tit
stat
tit
subch
code
tit
art
rev
code
tit
code
art
wis
wyo
stat
tit
art
statutes
course
vary
terms
scope
variations
scarcely
detract
breadth
prevalence
penalties
combination
create
new
hampshire
conducts
state
sweepstakes
imposes
broad
criminal
penalties
upon
privately
operated
lotteries
rev
stat
following
illustrate
state
statutes
impose
criminal
penalties
upon
lottery
activities
taxable
federal
statutes
code
tit
alaska
laws
rev
stat
ann
ark
stat
ann
cal
pen
code
rev
stat
art
del
code
tit
code
ann
stat
code
hawaii
rev
laws
idaho
code
tit
rev
art
ind
ann
tit
iowa
code
stat
art
rev
stat
la
rev
stat
rev
stat
tit
md
ann
code
art
mass
laws
stat
miss
code
ann
mo
rev
stat
mont
rev
codes
tit
neb
rev
stat
rev
tit
stat
art
pen
law
art
stat
cent
code
ohio
rev
code
stat
tit
rev
stat
stat
tit
laws
tit
code
tit
art
code
tit
code
ann
tex
pen
code
art
utah
code
tit
stat
tit
subch
code
tit
art
rev
code
tit
code
art
wis
wyo
stat
tit
art
see
irvine
california
zizzo
commonwealth
fiorini
super
state
curry
ohio
app
state
reinhardt
la
griggs
state
app
mcclary
state
see
also
state
baum
la
one
state
gone
step
facilitate
enforcement
gambling
prohibitions
federal
wagering
tax
illinois
requires
holder
wagering
tax
stamp
register
clerk
county
resides
conducts
business
imposes
fines
imprisonment
upon
rev
metaphor
found
opinions
lord
eldon
paxton
douglas
ves
chief
justice
marshall
burr
willie
fed
cas
must
note
municipalities
undertaken
punish
compliance
federal
wagering
tax
statutes
even
direct
fashion
alabama
created
statutory
presumption
possessors
federal
wagering
tax
stamps
violation
state
law
code
tit
florida
adopted
similar
statute
laws
subsequently
declared
unconstitutional
florida
jefferson
sweat
tennessee
upheld
ordinance
adopted
city
chattanooga
makes
possession
federal
tax
stamp
misdemeanor
deitch
city
chattanooga
see
similar
provision
rev
kansas
city
missouri
kansas
city
lee
georgia
recently
provided
statute
possession
purchase
federal
wagering
tax
stamp
prima
facie
evidence
guilt
professional
gambling
code
ann
supp
see
similar
rule
mcclary
state
supra
hoffman
presume
referred
following
compulsory
rule
law
merely
requires
beforehand
future
report
class
future
acts
among
particular
one
may
may
future
criminal
choice
party
reporting
wigmore
supra
see
morgan
supra
mckay
new
privacy
sup
rev
fact
quoted
reiteration
wilson
dictum
included
davis
urged
case
reached
shapiro
simply
petitioner
required
submit
reports
maintain
records
insofar
intended
suggest
crucial
issue
respecting
applicability
shapiro
method
information
reaches
government
unable
accept
distinction
perceive
meaningful
difference
obligation
maintain
records
inspection
obligation
supplemented
requirement
records
filed
periodically
officers
believe
argued
shapiro
egulations
permit
records
retained
rather
filed
largely
convenience
persons
regulated
brief
october
term
section
reads
follows
principal
internal
revenue
office
internal
revenue
district
shall
kept
public
inspection
alphabetical
list
names
persons
paid
special
taxes
subtitle
within
district
list
shall
prepared
kept
pursuant
regulations
prescribed
secretary
delegate
shall
contain
time
place
business
special
taxes
paid
upon
application
prosecuting
officer
state
county
municipality
shall
furnished
certified
copy
thereof
public
record
fee
words
fraction
thereof
copy
copies
requested
may
charged
special
taxes
section
refers
include
occupational
tax
imposed
requirement
embodied
adopted
prior
special
occupational
tax
wagering
congress
plainly
indicated
adopted
latter
understood
wished
state
prosecuting
authorities
provided
lists
paid
wagering
tax
see
required
showing
part
restrictions
imposed
murphy
acknowledged
less
imperative
brief
emphasized
suffice
simply
sever
see
cf
warren
mayor
charlestown
gray
carter
carter
coal
required
merely
strike
words
insert
words
statute
analogous
circumstances
reese
extent
substitute
judicial
legislative
department
government
limit
statute
manner
asked
make
new
law
enforce
old
one
part
duty