Bryan v. United States

The important question presented upon this record is whether the Court of Appeals, when it reverses the District Court because the evidence is not sufficient to sustain a conviction, may direct a new trial where a defendant had made all proper and timely motions for acquittal in the District Court.

Petitioner was convicted upon two counts'of an attempt to evade the income-tax laws and sentenced to two years’ imprisonment on one count and to pay a fine of ten thousand dollars on the other. At the close of the Government’s case petitioner moved for a judgment of acquittal, and the motion was…