United States v. Caserta

CLARY, District Judge.

Defendant, Michael Caserta, was charged in Indictment No. 16493 with attempting to defeat and evade the Internal Revenue Laws of the United States by filing false and fraudulent income tax returns for the years 1946, 1947, 1948 and 1949, in violation of Section 145(b) of the Internal 'Revenue Code, 26 U.S.C. § 145(b).

His brother, Joseph Caserta, was indicted in connection with certain operations in 1949 of part of defendant’s business, under Indictment No. 16492, but by direction of the Court a judgment of acquittal was entered as to him.

After a week’s trial, the case of…