United States v. Frank Costello

L. HAND, Circuit Judge.

The defendant, Costello, appeals from a judgment entered upon the verdict of a jury, fi tiding him guilty upon three of four cour.ts in an indictment under § 145 (b) of the Internal Revenue Code, Title 26, U.S.Code: i. e., of wilful attempts “to evade: or defeat a large part of the income tax” for the years 1947, 1948 and 1949, “due and owing by him and his wife,” by understating their joint net income tas.. (The jury acquitted him on the first count — -1946—, which was for understating his separate net income tax.) Judge McGohey imposed a sentence of five years upon…