United States v. Edward M. Ostendorff

CRAVEN, Circuit Judge:

Admitting his failure to file income tax returns for the years 1959, 1960, and 1961, and his duty to file them, Edward M. Ostendorff insisted in the district court that he was nevertheless innocent of violations of 26 U.S.C.A. Section 7203 because his failure to file returns was not “willful.” Convicted by a jury upon each of three counts, he now appeals to this court from the judgment of the district court requiring that he serve six months in the penitentiary and pay a fine of $2,500.00 and assigns numerous errors.

To sustain its burden of proof under Section 7203 of…