Rubenstein v. United States

KENNEDY, District Judge.

The appellant, as defendant in the court below, was indicted for violation of 26 U.S.C. § 145(b), for the attempt to evade and defeat income taxes, and for violation of 26 U.S.C. § 3793(b) (1), for aiding and assisting in the preparation and presentation of a false and fraudulent return, the latter charge referring to the personal return of the defendant’s wife, Zelda Eubenstein. The appellant and his wife were engaged in a co-partnership, out of whose operations the controversy in this case arises.

The cause was tried to a jury, resulting in a verdict of guilty on both…