Silverstein's Case

The indictment upon which the defendant was tried in the United States District Court for the District of New Hampshire charged him with four distinct violations of the Internal Revenue Code (26 U.S.C., s. 7206(1), supra ) in each of four years from 1960 to 1963 inclusive. In each instance the offense charged was that the defendant “wilfully and knowingly” made, subscribed, and verified an income tax return which he “did not believe to be true and correct as to every material matter.” On his plea of not guilty, he was tried by jury and acquitted of the two offenses charged for the years 1960…