United States v. Joseph A. Cirillo

HASTIE, Circuit Judge.

The appellant has been convicted of the misdemeanors of willfully failing to file income tax returns for the years 1953 and 1954; in violation of § 145(a) of the Internal Revenue Code of 1939, 53 Stat. 62, 26 U.S.C. § 145(a) for the year 1953, and in violation of § 7203 of the Internal Revenue Code of 1954, 68A Stat. 851, 26 U.S.C. § 7203, for the year 1954. For these offenses jail sentences of ninety days, to run concurrently, and fines of $500 have been imposed.

The only points which require discussion are those which appellant raises with reference to criminal intent.…