Leo Elwert v. United States

DENMAN, Chief Judge.

Elwert appeals from his conviction of tax evasion in the United States District. Court for the District of Oregon. He contends that the indictment failed to charge him with a crime, that there is a variance between the indictment and the evidence, that the evidence does not support the conviction and that the District Court erred in giving certain instructions to the jury and in denying others.

Section 145(b) of 26 U.S.C. [now 26 U.S.C. § 7201] provided so far as relevant:

“ * * * any person who willfully attempts in any manner to evade or defeat any tax imposed by this…