Paul E. Moore and Viola H. Moore v. United States

JOHN R. BROWN, Circuit Judge.

This is an appeal by defendants,, husband and wife, from convictions on a. jury verdict of guilt for willful evasion of income taxes by filing false and fraudulent returns for the years 1950, 1951 and 1952. There is a frontal attack that for neither of the years is the evidence sufficient. Several less decisive attacks are made urging procedural errors requiring a new trial.

This is not the case of a wife, unwilling, reluctant, or acquiescent in her husband’s demands, who finds herself criminally liable merely for the acts of her husband attributed to her. For here…