United States v. Brown

NETERER, District Judge.

The indictment charges that the defendant did unlawfully and feloniously aid and assist in, and procure, counsel and advise the preparation and presentation of a false and fraudulent income tax return, and sets out the way in which it was dona. The indictment is not in the disjunctive, as set out in the statute. All of the disjunctive, perhaps, could be set out in different counts, and state the different offenses, where the statute makes different acts offenses, but where all of the acts are intended to charge a single offense in a single count, and are set forth…