Elmer E. Phillips and Charles E. Farris v. United States

HICKEY, Circuit Judge.

Appellant Elmer E. Phillips was convicted on two counts charging the making of false entries in the book of a national bank in violation of 18 U.S.C. § 1005. Appellant Charles E. Farris was convicted of aiding and abetting in the making of these false entries in violation of 18 U.S.C. § 2.

The three issues presented for review are: Whether there was a “false entry” made within the meaning of the statute and whether the evidence was sufficient to sustain the verdict finding Phillips guilty of making or causing the entries to be made ? Farris also attacks the sufficiency of…