Samuel Kowalsky v. United States

HUTCHESON, Circuit Judge.

Defendant-appellant was tried on an indictment charging him in three counts with willfully and knowingly attempting to evade and defeat a large part of his and his wife’s income tax for the calendar years 1954, 1955 and 1956. He was convicted on Count Two and Count Three and acquitted on Count One.

Here he attacks the conviction and seeks a reversal on three formal specifications of error: 1 (1) that venue was not properly laid in the district of appellant’s residence in the Southern District of Texas, since the return was filed in another district, and the only act…