Berkovitz v. United States

DAWKINS, District Judge.

Appellant was convicted and sentenced on a charge of “attempting to defeat and evade income taxes” for the year 1946, under Section 145(b), Title 26 United States Code, of the Internal Revenue Code.

Defendant’s assignments of error are in substance as follows:

1. That the court erred in charging: “The presumption is that a person intends the natural consequences of his conscious acts, and a natural presumption would be if a person consciously, knowingly, or intentionally did not set up his income, and thereby the Government was cheated or defrauded of taxes, that he…