United States v. Piper

ESTES, Chief Judge.

The defendant was charged by indictment and found guilty by a jury of failing to make a return and failing to pay manufacturer’s excise taxes on sales of imported automobiles during the final quarter of 1959, which return and tax were due January 31, 1960. 26 U.S. C.A. § 4061; 26 U.S.C.A. § 6091(b) (1); 26 U.S.C.A. § 6151(a); 26 U.S.C.A. § 7203. The uncontroverted evidence during the two day trial showed, and the defendant admitted, that the defendant neither made the required return nor paid the tax. The sole question was, therefore, the defendant’s “willfulness”. The…