United States ex rel. Papaioanu v. Messick

LEAHY, Chief Judge.

The petitioner is charged with income tax evasion as defined by § 145(b) of the Internal Revenue Code, 26 U.S.C.A. § 145 (b). At the Commissioner’s hearing he de- , termined probable. cause had been shown. The accused was taken into custody. From the order of commitment petitioner seeks a writ of habeas corpus. ‘

The charge is petitioner was guilty of income tax evasion for the year 1943. During that year, he participated as equal partner in the operation óf a hotel business in Rehoboth, Delaware, and also operated a liquor store at Lewes, Delaware, from March 8, 1943, to…