Cases: United States v. Brian, 507 F. Supp. 761 (D.R.I. 1981); United States v. Minker, 312 F.2d 632 (3rd Cir. 1963)
Each person liable for tax under this subchapter shall keep a daily record showing the gross amount of all wagers on which he is so liable, in addition to all other records required pursuant to section 6001(a).