Stanley J. Zaban and Shirley A. Zaban - Page 8

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          through March 23, 1992, he was engaged in illegal gambling and              
          bookmaking activities out of his home and in other locations within         
          the State of Maryland. He engaged in these bookmaking operations            
          with Mr. Neumyer and others.  The bookmaking operations were                
          confined  to  sports  betting,  primarily  on  collegiate  and              
          professional basketball and football.                                       
               Mr. Zaban's role in the operation was to obtain customers,             
          record bets, distribute winnings, and collect losses.  Mr. Zaban            
          also placed bets on his own account several times a week and often          
          traveled to Las Vegas and Atlantic City to gamble and watch boxing          
          fights, trips of which Mrs. Zaban was aware.  Mr. Zaban's share of          
          the bookmaking proceeds was 25 percent. The bookmaking operation            
          grossed more than $2,000 per day.2                                          
               Mr. Zaban maintained an office for conducting these bookmaking         
          and gambling activities in the basement of petitioners' home.  Mr.          
          Zaban kept no regular work hours at home or in other places and             
          occasionally met with Mr. Neumyer at a local bar, at times when             
          Mrs. Zaban was present.  At his desk in the basement, Mr. Zaban             
          kept betting records, bottom sheets, sports schedules, and a                
          telephone with two tape recorders that were hard-wired to                   
          petitioners' two phone lines so that he could record conversations          


               2    In a closing agreement with the Internal Revenue                  
          Service, Mr. Zaban conceded that the daily net profit from the              
          bookmaking operation was $5,800, and that he had a 50-percent               
          share or $2,900 per day.                                                    




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