Gariepy v. United States

SIMONS, Circuit Judge.

The appellant on a two count indictment was convicted of violating § 145(b) of the Internal Revenue Code, 26 U.S.C.A. § 145 (b), in that he wilfully and knowingly, with intent to defeat and evade a large part of the income tax due and owing by him to the United States, filed and caused to be filed with the Collector of Internal Revenue false and fraudulent returns. He was sentenced on both counts, the sentences were made concurrent, and he challenges the judgment upon numerous grounds.

Appellant’s first contention is directed to the sufficiency of the indictment. Section…