Cooper v. United States

VAN VALKENBURGH, Circuit Judge.

April 5, 1922, there was returned, in the District Court of the United States for the Northern District of Iowa, ah indictment against plaintiffs in error, William F. Cooper and Austin A. Cooper, respectively president and secretary-treasurer of A. A. Cooper Wagon & Buggy Company, a corporation, charging them with having unlawfully conspired and agreed together and with each other to defraud the United States of its revenues. The conspiracy in the first count concerned the income and excess profits returns 'of said corporation for the calendar year 1918, and the…