Gaunt v. United States

WOODBURY, Circuit Judge.

The defendant-appellant was indicted in six counts for alleged offenses with respect to his federal income taxes for the calendar years 1944, 1945, and 1946, during which period he was on the cash-calendar year basis and filed joint returns with his wife. In counts 1, 2, and 3 it was charged that he “did wilfully and knowingly attempt to defeat and evade a large part of the income tax due and owing by him and his wife to the United States of America” for each of. the above calendar years, respectively, “by filing and causing to be filed with the Collector of Internal…