United States v. Russell L. Swarthout

EDWARDS, Circuit Judge.

This is an appeal from a conviction and sentence after jury trial in the United States District Court for the Eastern District of Michigan for violation of 26 U.S.C. § 7206(4) (1964). This statute prohibits concealment of property with intent to evade or defeat assessment or collection of income taxes. The appellant is a lawyer and at the time of these events was also a Municipal Judge.

This record is full of improbabilities. Not the least of these is the originating fact that one Edward Vitale, then a convict in a federal penal institution, won the Irish Sweepstakes in…