Smith v. United States

HARTIGAN, Circuit Judge.

This is an appeal from a judgment entered in the United States District Court for the District of Massachusetts upon the verdict of a jury finding the appellant guilty on four counts of an indictment charging him with wilfully and knowingly attempting to defeat and evade a large part of the income tax due and owing by him to the United States for the calendar years 1946, 1947, 1948 and 1949, in violation of Sec. 145 (b) of the Internal Revenue Code, 26 U.S.C. § 145(b). 1 The appellant was sentenced to consecutive terms of imprisonment of one year and one day on each…