Mathis v. United States

Petitioner was convicted by a jury in a United States District Court on two counts charging that he knowingly filed false claims against the Government in violation of 18 U. S. C. § 2871 and sentenced to 30 months’ imprisonment on each count, the sentences to run concurrently. The frauds charged were claims for tax refunds growing out of petitioner’s individual income taxes for 1960 and 1961. Both income tax returns for these two years asserted receipts of income from two different companies which the government agents were unable to locate and which evidence offered tended to show were…