United States v. Ernest T. Waldin

GOODRICH, Circuit Judge.

This is an appeal by a defendant who was convicted of violating § 4047(e) (4) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 4047(e) (4). The most important question raised is whether on the facts proved in the case for the government a verdict of guilty under this subsection can be sustained.

The defendant, at the time of the acts charged against him, was a deputy collector for the Bureau of Internal Revenue. His business was to collect unpaid taxes owed by taxpayers in the zone in Philadelphia to which he was assigned. By virtue of his position he had no…