United States v. Schuermann

HULEN, District Judge.

Defendant was indicted, triad and convicted on an indictment in four counts *248charging attempt to defeat and evade Federal income tax by filing false and fraudulent returns for 1942, 1943, 1944 and 1945. Defendant presents a motion containing 63 assignments of error. In oral argument defendant laid principal stress on the point that his motion for directed verdict should have been given at the close of all the evidence. It is strenuously urged the Government’s case is based solely upon expenditures to show income and there was no direct evidence of income during the years…