The following excerpt is from United States v. Fincher, 391 F.2d 603 (2nd Cir. 1968):
The Government's testimony conclusively showed that the defendants received wagers and that they had not paid the special wagering tax imposed under 26 U.S.C. 4411, any tax under 26 U.S.C. 4401, and had not registered pursuant to 26 U.S.C. 4411, 4412. Defendants offered no evidence and moved to dismiss the information on the ground that the wagering tax and registration statutes which formed the basis of the information violated the privilege against self-incrimination assured to them by the Fifth Amendment. From the denial of this motion, a quite proper disposition of it at the time, Lewis v. United States, 348 U.S. 419, 75 S.Ct. 415, 99 L.Ed. 475 (1955); United States v. Kahriger, 345 U.S. 22, 73 S.Ct. 510, 97 L.Ed. 754 (1952), defendants appealed and presented the same contentions to us.