Lurding v. United States

SIMONS, Circuit Judge.

The appellant was convicted for violation of Title 26, U.S.C.A. § 145(b), in that he wilfully attempted to defeat and evade a large part of his income taxes for the years 1942 through 1946. He was acquitted on the first count of the indictment but was sentenced to fine and imprisonment on each of the other counts. There was substantial evidence to take the case to the jury although the defendant vigorously contended that the understatement of his income during the several tax years was not made knowingly or wilfully, because he depended on an outside accountant to…