United States v. Smith

STALEY, Circuit Judge.

Defendant seeks reversal of a judgment entered upon a jury’s verdict convicting him of violating Section 145(b) of the Internal Revenue Code.

The indictment was returned on March 11, 1952, and contained seven counts. The first three counts charged that defendant willfully attempted to defeat and evade payment of his individual income taxes for the calendar years 1945, 1946, and 1947, respectively. The four remaining counts charged that defendant, as the officer in control of four different corporations, willfully attempted to defeat and evade payment of income taxes due…