United States v. Michael v. Kuntz

CLARK, Chief Judge.

In this prosecution for attempted evasion of the income tax by the filing of false returns for the years 1952-1954, the jury returned a verdict of guilty, but recommended clemency. Thereafter Judge Byers imposed a fine upon defendant of $150 and sentenced him to six months’ imprisonment, but then suspended the sentence and put him on probation for a year. The prosecution involves the failure of defendant, a waiter, to make proper return of gratuities received by him in the years in question.

Since 1946 defendant has been employed by the Hotel Statler in New York City as a…