United States v. Croessant

GOODRICH, Circuit Judge.

Defendant in this appeal disputes the correctness of his conviction for wilfully and knowingly attempting to defeat and evade the payment of income taxes for the years 1942 to 1945 inclusive. A jury was waived and trial was had to the court. He found the defendant guilty on all four counts, each count involving one of the years in question.

The appeal presents but a single legal point. That point, however, is an important one. Defendant earnestly contends that proof of what lie did does not sustain a conviction under Section 145(b) of the Internal Revenue Code. 1…