United States v. Grant Foster

THOMSEN, Chief Judge.

This case is before the court on a series of motions filed by defendant, only four of which require discussion. The indictment contains two counts charging tax evasion by filing fraudulent returns and two charging failure to file.

Count 1 charges a violation of sec. 145 (b), I.R.C.1939, 26 U.S.C.A. § 145(b), in that:

“On or about the 30th day of October, 1953, in the District of Maryland, Grant Foster, a citizen of the United States of America, residing in the Republic of Venezuela, * * did wilfully and knowingly attempt to evade and defeat a large part of the income tax…