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The Gambling Business and Federal Taxes

University of Virginia, Charlottesville, Va., University of Virginia, New York University Law School

The Kefauver Committee reported in 1951 that organized crime was financed by big-time gambling. Nevertheless, only a few of the Committee's legislative recommendations were enacted. Most of these new laws, which became effective November 1, 1951, were designed to deprive organized gambling of the use of interstate facilities and to provide an additional source of revenue to finance military expenditures in Korea. Requests by the Internal Revenue Service for additional manpower to en force these new laws were not adopted by Congress. The McClellan Committee study in 1961 disclosed that organized crime is still financed by big-time gambling. Legislation proposed by Attorney General Robert F. Kennedy, as a part of his pro gram to curb organized crime and racketeering, has resulted in additional laws aimed at depriving gamblers of the use of inter state facilities. A review is now being made of wagering tax enforcement to develop legislative proposals and more effective administrative practices needed to minimize organized crime's income from gambling.

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