United States v. Lefkoff

LESLIE R. DARR, Chief Judge.

The defendant was indicted on June 20, 1952, in the District Court for the Middle District of Tennessee, at Nashville, for the violation of section 145(b), Internal Revenue Code, 26 U.S.C. § 145(b), for the calendar years 1945, 1946 and 1947, for himself and wife, and for the fiscal years ending January 31, 1947 and January 31, 1948, for Rivoli Mills, a corporation.

The counts, except for the names of the parties and the dates and amounts, are in substance the same, and charge in effect that the defendant “did wilfully and knowingly attempt to defeat and evade a…