Gilbert v. United States

Petitioner, an accountant whose business included acting for others in federal income tax matters, was charged in a thirty-five-count indictment with violations of 26 U. S. C. § 7206 (2), 18 U. S. C. § 1001, and 18 U. S. C. § 495, in that he had allegedly falsified his clients’ returns (§ 7206 (2)), forged their endorsements on government tax-refund checks (§ 495), and, by endorsing such checks, had made false statements as to a matter within the jurisdiction of a government agency (§ 1001). The jury convicted on thirty-one counts and acquitted on four others. On appeal, 291 F. 2d 586, 597,…