United States v. Charles Rosenthal

FRIENDLY, Chief Judge:

Charles Rosenthal appeals from his convictions in the District Court for the Southern District of New York, after a verdict, on both counts of an indictment •charging him with willfully failing to file a federal income tax return for 1962 in violation of 26 U.S.C. § 7203, a misdemeanor, and with willfully attempting to evade or defeat his income tax liability for that year in violation of 26 U.S.C. § 7201, a felony. The sentence was for concurrent terms of nine months on each count.

Rosenthal had gone to work for Overseas Reliance Travel Company (“Overseas”) in the early…