Rachmil v. United States
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Criminal prosecution by the United States against Morris S. Rach-mil. Judgment of conviction, and defendant brings error. Defendant was convicted of the crime of a violation of section 253 of the Act of February 24, 1919 (40 Stat. 1057 [Comp. St. Ann. Supp. 1919, § 63361/8v]) and section 37 of the United States Criminal Code (Comp. St. § 10201).
1Opinion of the Court
MANTON, Circuit Judge.
The plaintiff in error and one A. Lincoln Samuelson were partners doing business under the name and style of Sterling Audit & Accounting Company. They were employed by the Rottman Trucking Company, a New York corporation, to care for their books on a monthly retainer basis. In 1918 they prepared for filing the federal income tax report for this corporation. On the trial there was evidence to show that the trucking company’s gross income was $42,495.22. It was shown that in the early part of 1919 the plaintiff in error told George Rottman, who was practically the sole…
2Cases cited7 opinions
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- Ex Parte United StatesSupreme Court of the United States · 1916
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- Miner v. United StatesCourt of Appeals for the Third Circuit · 1917
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3Cited by18 opinions
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- Vause v. United StatesCourt of Appeals for the Second Circuit · 1931
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