United States v. Pannell

GOODRICH, Circuit Judge.

The defendant was convicted in the District Court of a violation of Section 145(b) of the Internal Revenue Code, 26 U.S.C.A. § 145(b). He makes three points in his argument for reversal. We shall discuss them in order.

1. The first point has to do with the question of what acts constitute a crime punishable as a felony by the terms of Section 145(b). The identical question was raised and discussed in United States v. Croessant, 3 Cir., 178 F.2d 96, decided this day. The discussion of the legal question there found is equally applicable to this case. The adverse answer…