United States v. Andrews

KNIGHT, Chief Judge.

The indictment contains four Counts, each charging the defendant with wilful and fraudulent evasion of income taxes for the calendar years 1937 to 1940, inclusive. Defendant’s sources of income, as reported by him and as charged in the indictment, were “dividends”, “interest”, “partnerships”, “rents and royalties”, “oil leases” and “business income.” For each of said years the items “dividends” and “interest” received admittedly were correctly reported, and income from “oil leases” for the years 1938 and 1940 is not involved.

The defendant moves for a bill of particulars…