United States v. Jack W. Jernigan

TUTTLE, Circuit Judge:

On this appeal from a conviction of appellant for violation of the statute against wilfully and knowingly making and subscribing a false corporate tax return (26 U.S.C.A. § 7206(1)), appellant makes three principal arguments here.

He first questions the admission by the trial court of corporate records, part of which were not positively identified by the recently appointed secretary-treasurer of the company. In view of the fact that the documents came from the corporation’s files and in view of the statement by counsel before us that the authenticity of these documents…