District Court, D. Delaware December 3, 1968, Civ. A. No. 3548 (Masterson v. United States)

OPINION

STEEL, District Judge.

On September 12, 1966, the Government filed an information alleging in Count I that the defendants — father and son — who were then and there engaged in the business of accepting wagers, had willfully failed to register with and furnish information to the District Director of Internal Revenue for the fiscal year ended June 30, 1965, as required by Title 26 U.S.C.