Cohen v. United States

SOPER, Circuit Judge.

Harry and Abe Cohen, who had been adjudicated bankrupts upon their voluntary petition on January 14, 19-30, were convicted in the District Court under an indictment charging them with having knowingly and fraudulently concealed from the trustee in bankruptcy, appointed February 6, 1930, large portions of the assets of their bankrupt estate, in violation of section 29b (1) of the Bankruptcy Act (30 Stat. 544, 554, as amended by Act of May 27, 1926, c. 406, § 11, 44 Stat. 662, 665, 11 USCA § 52 (b) (1). They were sentenced to imprisonment for a year and a day, and appealed,…