Fischer v. United States

PICKETT, Circuit Judge.

The appellant, George Fischer, was convicted on two counts of an indictment which charged him with a willful attempt to defeat and evade a large part of income tax due and owing by him and his wife for the years 1949 and 1950, by filing false and fraudulent joint income tax returns in violation of 26 U.S.C.A. § 145(b). 1 He appeals from a two-year sentence of imprisonment on the first count, and five years’ probation on the second count.

The first count of the indictment charges that Fischer filed a joint return for the year 1949, showing a net income of $6,315.64, upon…