Sophia C. Miller v. United States

VOGEL, Chief Judge.

Sophia C. Miller, appellant, was charged in a two-count indictment with having violated 26 U.S.C.A. § 7201 1 in that she allegedly attempted to evade a part of her and her husband’s income tax for the years 1961 and 1962 by willfully and knowingly filing or causing to be filed false and fraudulent joint income tax returns.

Specifically, the indictment charged that, as to Count 1, appellant in her return stated taxable income of $6,833.47 for 1961 with a tax due of $1,421.65, whereas taxable income was in fact $25,-232.75 with a tax due thereon of $7,328.-37. Count 2 charged…