United States v. Bird

FIELD, District Judge.

The defendant was indicted for income tax evasion. The indictment contained four counts, the first count charging a violation of Section 145(b), Internal Revenue Code 1939, 26 U.S.C.A. § 145(b), for the year 1953; and the remaining three counts charging violations of Section 7201, Internal Revenue Code of 1954, 26 U.S.C.A. § 7201, for the years 1954, 1955 and 1956. Each count states the reported net income and tax due thereon for the particular year, as well as the amount alleged by the Government to be the correct net income as well as the correct tax due for such year.

T…