United States v. David C. Cohen

MEHAFFY, Circuit Judge.

Defendant David C. Cohen 1 was convicted of attempting to evade income tax for the years 1965 and 1966 by filing fraudulent returns in violation of 26 U. S.C. § 7201 and of knowingly subscribing to a false return for the year 1966 in violation of 26 U.S.C. § 7206(1). The sole issue at the trial was whether defendant willfully omitted income which he admittedly received during the tax years involved.

The defendant contends that The Honorable James H. Meredith, Chief Judge, United States District Court for the Eastern District of Missouri, erred in excluding testimony and…