Benetti v. United States

GARRECHT, Circuit Judge.

Appellant was indicted on three counts for unlawfully, wilfully, knowingly and feloniously attempting to defeat and evade a large part of the tax due upon his net income for each of the calendar years 1929, 1930 and 1931, in violation of Section 146 of the Revenue Act of 1928, 45 Stat. 791, 835 [26 U.S.C.A. § 145].

The evidence shows that sometime in the summer of 1933, two agents of the Treasury Department were assigned to investigate and verify the appellant’s income tax returns in order to determine his true income tax liability. The agents had reliable information…