United States v. Udell

LEAHY, Chief Judge.

Jacob Udell was indicted March 14, 1952 for wilfully and knowingly attempting to defeat and evade payment of income taxes due and owing by him to the United States, in violation of Sec. 145(b), Internal Revenue Code, Title 26, U.S.C. The indictment contained 5 counts: Counts I, II and III charged Udell with evasion of taxes for the years 1942, 1943 and 1944 respectively. Counts IV and V both charged evasion of taxes for the year 1945. Each count also alleged defendant was absent from this district since on or about November 1, 1947, and until the date of the indictment.…