United States v. Louis Irwin

ANDERSON, Circuit Judge:

The appellant, Irwin, a certified public accountant since 1943, was indicted on December 1, 1964 on three counts: the first charged conspiracy with one Jeanne Lupesco, an employee of the Internal Revenue Service, to violate Title 18 U.S.C. §§ 201(b) and (f); 1 the second charged a violation of Title 18 U.S.C. § 201(b), alleging that Irwin had given his co-defendant Lupesco a sum of money with intent to influence her official actions relating to audits of the income tax returns of several of Irwin’s clients; and the third charged him with a violation of Title 18 U.S.C.…