United States v. Klock

FRANK, Circuit Judge.

Klock, employed by the bank in its bookkeeping department, had charge of “Ledger 65” which contained a large number of commercial accounts. At the trial, Klock unequivocally testified, both on direct and cross-examination, that in this ledger, in 1950, he made two false entries in order to conceal from bank examiners an inbalance due to the allowance of large overdrafts by certain of the bank’s depositors.

He also testified, by way of defense, that he had been authorized by his superiors to allow such overdrafts and to fail to post them as overdrafts in the bank’s books.…