Wagner v. United States

STEPPIENS, Circuit Judge.

Appeal by defendant after conviction by the Court sitting under stipulation without a jury, of attempting to evade payment of income taxes for 1934.

A “Motion for New Trial or to Remand” on the ground of newly discovered evidence was submitted to this Court coincident with the submission of the appeal. Affidavits in support of the motion are before us.

Rule 2(3), Criminal Practice and Procedure 18 U.S.GA. following section 688, provides for remanding to the trial court for its consideration of a motion for new trial in certain circumstances. We have no power to…