United States v. Swidler

BIGGS, Chief Judge.

The appellant, Swidler, was convicted by a jury of income tax evasion in violation of Section 145(b) of the Internal Revenue Code, 26 U.S.C. At the close of the prosecution’s case, on May 29, 1952, Swidler moved for a judgment of acquittal pursuant to Rule 29(a), F.R.Crim. Proc. 18 U.S.C. The court denied the motion. Swidler offered no evidence. On June 3, the court charged the jury which returned a verdict of guilty. The jury was discharged on this day. On June 5, Swidler made a motion pursuant to Rule 29(b), F.R.Crim.Proc. “to set aside the verdict of guilty * * * and to…