Jerome L. Silverstein v. United States

Defendant was convicted and sentenced on the third and fourth counts of a four count indictment charging him with willfully making and subscribing false income tax returns in violation of the False Statement Statute, so-called. 1 Count III involves an understatement of some $2,200 in defendant’s dividend income for the calendar year 1961. In Count IY he is charged with understatements of dividends, interest and capital gains for 1962; also, with taking a capital loss , in 1962 which the government claims did not occur in that year. 2 Defendant did not dispute the discrepancies between the…