United States v. Baltimore Post Co.

SOPEE, District Judge.

The Baltimore Post Company is indicted for violation of Revised Statutes, § 3167 (Comp. St. § 5887), as re-enacted by section 1018 of the Revenue Act of June 2, 1924 (43 Stat. 253 and 254).

The indictment is in five similar counts. The first count charges that on March 15, 1924, the income return of one J. Cookman Boyd was made to the collector of internal revenue at Baltimore, showing, among oth*762er things, the amount of the tax due to the United States for the year 1923 to be $150.65; that the Commissioner of Internal Revenue determined that said sum was the amount of the…