Singer v. United States

This is an appeal from a judgment of the District Court entered upon the verdict of a jury convicting the appellant of attempting to defeat and evade a tax upon his income for the year 1926 in violation of section 1114 (b) of the Revenue Act of 1926 (28 USCA § 1266). /

The defendant was indicted and charged with receiving a net income of $400,338.90 on which he should have paid an income tax of $92,018.49, but instead be filed a return showing no net income.

His alleged income aggregating $409,788.-90 was made up as follows:

Prom this sum was deducted $9,450' allowance for interest, taxes,…