Price v. United States

SIBLEY, Circuit Judge.

Price was indicted in two counts under Revenue Act of 1928, § 140 (26 USCA § 2146), for willfully failing to make an income tax M^tni ft*1, the calendar year 1930, and for wilJM1y attempting to evade payment of his income taxes for that year; each count alleging that during 1930 and at the fome be have returned and paid his taxes he had his ieg-al residence and prineipal plaee of blisiness in the eity of Dalla3 and witllin tho jurisdicl,i0n of the court. Before pleading not guilty, Price pleaded spocially to tho jurisdiction of the court that during 1930 and from January…