United States v. Howard J. Cotter

ALDRICH, Chief Judge.

The defendant Cotter, an employee of the Welfare Department of Springfield, Massachusetts and a lawyer engaged with an associate, one Mitchell, in the practice of law, was tried for income tax violations. Count 1 was for filing a willfully false return for the year 1961, in violation of 26 U.S.C. § 7201, Count 2 for the willful failure to file his 1962 return when due, in violation of 26 U.S.C. § 7203. He was found not guilty by a jury on Count 1, and guilty on Count 2. Following sentencing, he appeals.

The evidence established that the defendant’s 1962 return was filed in…