US SUPREME COURT DECISIONS

A so-called "pick-up man" in a type of lottery called the "numbers game," who has no proprietary interest in the enterprise and acts merely as a messenger transmitting records of wagers from the "writer" (an agent who accepts wagers from the bettors) to the "banker" (the principal for whom the wagers are accepted), is not "engaged in receiving wagers for or on behalf of any person" within the meaning of Subchapter B of Chapter 27A of the Internal Revenue Code of 1939, 26 U.S.C. (1952 ed.) § 3290, and, therefore, is not subject to the annual $50 special occupational tax imposed by that Subchapter. Pp. 354 U. S. 351-360.

236 F.2d 182 affirmed.