Lawn v. United States

On July 23, 1953, a 10-count indictment was returned in the United States District Court for the Southern District of New York charging petitioners and others with evading, and conspiring to evade, assessment and payment of a large amount of federal income taxes for the year 1946 in violation of the internal revenue laws (§§ 145 (b) and 3793 (b) of the Internal Revenue Code of 1939) 1 and of the general conspiracy statute (18 *342U. S. C. § 371). After a protracted trial before a jury petitioners were found guilty as charged.2 On appeal the Court of Appeals found that there was substantial…