United States v. Heman H. McGuire

TALBOT SMITH, District Judge.

This case involves defendant’s alleged evasion of the payment of federal income taxes by the filing of fraudulent returns. Trial was had to a jury, which found defendant guilty on both of the counts charged.

Defendant had been the superintendent of schools of Carter County, Kentucky for some twenty-four years, including the years 1955 and 1956, covered by the indictment, during which period he was also the Secretary of the Board of Education. The Board met periodically, voting at such meetings upon the payment of invoices submitted by the Board’s vendors. It is in…