Stephen Lumetta v. United States

MEHAFFY, Circuit Judge.

Lumetta, president of Stephens Cement Contractors, Inc., (Stephens) appeals from convictions upon each count of a three-count indictment charging the willful failure to file tax returns for Stephens in violation of 26 U.S.C.A. § 7203. 1 Each count alleged a separate offense for the fiscal years ending March 31, 1959, 1960 and 1961. A jury found Lumetta guilty on each count and the court sentenced him to a term of one year for each violation, the sentences to run concurrently. He was also fined $500 on each of the three counts, for a total fine of $1,500.

Lumetta first…