Maxfield v. United States

HEALY, Circuit Judge.

Appellants Maxfield and Wilton were jointly charged in two indictments, each of which contained four counts. The first three counts of one indictment charged them with willfully attempting to evade payment of Maxfield’s income taxes for the years 1935, 1936, and 1937, in violation of § 145(b) of the Revenue Acts of 1934 and 1936, 26 U.S.C.A. Int.Rev.Code, § 145(b). The companion counts of the other indictment charged a willful attempt on the part of both to evade Wilton’s income taxes for those years. The fourth count charged the. two with conspiring with each other, each…