John W. Harris v. United States

OPINION OF THE COURT.

McENTEE, Circuit Judge.

This is an appeal by the defendant Harris from a judgment of conviction entered on a jury verdict finding him guilty of conspiring to defraud the United States in violation of 26 U.S.C. § 7214(a) (4) 1 and of conspiring to demand and receive a bribe in violation of 18 U.S.C. § 371. 2 3

Harris was a revenue officer in the Collection Division of the Boston Office of the Internal Revenue Service. Co-defendant Chandler 3 was his immediate supervisor. In the course of his employment Harris was assigned to collect delinquent taxes from a corporation known…