Heindel v. United States

SIMONS, Circuit Judge.

While there were two appeals the appellants had been jointly indicted and, in a single trial, convicted and sentenced for attempting to defeat and evade income and excess profits taxes of the Cincinnati Lathe & Tool Company, a corporation, of which they were officers and employees, by swearing to and filing a false return of the net income of that corporation for the calendar year 1940. They were also charged, convicted, and sentenced for conspiring in an attempt to defeat and evade such taxes.

It is disclosed by the evidence that the Cincinnati Lathe & Tool Company was…