Norwitt v. United States

LEMMON, District Judge.

Challenging the sufficiency of the evidence to support the verdict of guilty on each of three counts of an indictment charging attempts to evade and defeat income taxes, the appellant brings his case to this court.

1. Statement of the Case.

Each count charges that a false and fraudulent return was filed by the appellant on June 23, 1945.

Count 1 alleges that in a return for the fiscal year ending July 31, 1941, the appellant, who was the president of the General Refrigerator Corporation, averred that the net income of the corporation for that period was $317.05, and that…