United States v. Charles I. Pechenik, President, Colonial Products Company

KALODNER, Circuit Judge.

The defendant was found guilty and sentenced for violation of Section 145 (b) 1 of the Internal Revenue Code of 1939. He prosecutes this appeal upon the grounds that the evidence is insufficient to support the jury’s verdict, that the District Court was without jurisdiction, that the trial judge erred in certain rulings on the admission of evidence and in certain instructions to the jury. Each of these issues was appropriately raised by the defendant in the District Court, and each was ruled upon by the trial judge.

We are of the opinion that the evidence does not…