Leet v. State

From a conviction in the Circuit Court for Montgomery County under Section 316 of Article 81, 1951 Code, which punishes the wilful failure to file an income tax return, this appeal is taken. The appellant contends that not all the necessary elements of the offense are sufficiently set forth in the indictment; that the evidence is insufficient to show that his failure was wilful; and that the jury’s verdict of conviction should be set aside because it is repugnant to a verdict of the same jury finding him not guilty on a count for wilful failure to pay the income tax due for the same year.

The…