United States v. John J. Afflerbach

SETH, Circuit Judge.

Defendant was convicted under 26 U.S. C.A. § 7201 of a willful attempt to evade or defeat income tax. It was charged in the indictment that the defendant received taxable income of some $32,153.00 in 1972 on which he owed $12,797.02 in income tax. The Government alleged that the overt acts were a failure to file declaration of estimated tax for 1972, concealing and attempting to conceal his true and correct income, failure to pay the income tax due, and filing a purported income tax return showing a tax in the amount of $10.75 for 1972 and an amended return showing $312.67…