United States v. Grant Foster

ALBERT V. BRYAN, Circuit Judge.

Evasion of income taxes for 1952 and 1953 by Grant Foster, a citizen of the United States residing in Venezuela, was the verdict of the jury upon which he was sentenced in the judgment of the. District Court from which he now appeals. Int.Rev.Code of 1939, § 145(b), 26 U.S.C.A. § 145(b). Acquittal was returned on two counts for failing to file returns for 1955 and 1956. The errors he assigns for reversal of the conviction do not require us to assay the proof against him, for they are directed to (1). the constitutionality of the statute prescribing the…