United States v. Rutkin

McLAUGHLIN, Circuit Judge.

Appellant was convicted of wilfully attempting to defeat and evade income and victory taxes.1 He claims error by the trial court in the charge; in refusing to grant his motion for judgment of acquittal ; and in connection with certain defense testimony.

Admittedly the sum of $250,000 was paid appellant by one Reinfeld. It was charged that the payment was made as the result of extortion. Appellant contended that it was in final settlement of his asserted interest in Browne Vintners Company and therefore not reportable income by him because the corporation had already…