Charles Marcus v. United States

LEWIS R. MORGAN, Circuit Judge:

This is an appeal from a conviction for failure to file individual tax returns for the years 1959, 1960 and 1961, as required by Section 6012(a) (1) of the Internal Revenue Code of 1954, 26 U.S.C. § 6012(a) (l), 1 in violation of Section 7203 of the Code, 26 U.S.C. § 7203. 2 We hold that the cumulative effect of the District Court’s errors, which are discussed in detail below, when taken together, require that this case be reversed and remanded to the District Court for a new trial, even though no single error, when viewed in isolation, would necessarily require…