United States v. Martell (Two Cases

GOODRICH, Circuit Judge.

This is an appeal from a conviction for income tax evasion under Sections 145(b) and 3793(b) (1) of the Internal Revenue Code. 1

The defendant makes several points as a ground for reversal. The first is that the evidence was insufficient to sustain a conviction and that, therefore, a judgment of acquittal should be ordered. With this we do not agree. There was evidence upon which the prosecution was entitled to go to the jury upon both indictments. There was no error in refusing to direct a verdict for the defendant nor in refusing to compel the prosecution to choose…