United States v. Charles Rosenthal

LUMBARD, Circuit Judge:

Charles Rosenthal was tried before a jury in the Southern District on an eight count indictment. Counts One through Four charged him with attempted evasion of his personal income taxes for the years 1963-1966, in violation of 26 U.S.C. § 7201. Counts Five and Seven charged Rosenthal, as the principal officer and sole owner of Corsair Film Productions, Inc. (Corsair), with failure to file income tax returns on Corsair’s behalf for the years 1965 and 1966, in violation of 26 U.S.C. § 7203 and 18 U.S.C. § 2. Counts Six and Eight charged Rosenthal with attempted evasion of…