United States v. Lange

SPARKS, Circuit Judge.

We are asked to reverse three judgments - convicting appellants of willfully attempting to defeat and evade a large part of certain corporate income, declared value excess-profits, and excess profits taxes due for the )>-ears 1941, 1942, and 1943, in violation of section 145(b) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 145-(b). Four defendants were indicted for the violations charged. Three of them,. Walter W., Fred A. Jr., and A. C. Lange, to whom we shall refer as W. W., F. A.,, and A. C., were brothers, and the officers of the Crucible Steel Casting…