United States v. Marcel Bourque

COFFIN, Chief Judge.

Marcel Bourque appeals from his conviction on two counts of a three count indictment charging violations of the federal internal revenue laws. In Counts I and II, on which he was convicted by jury verdict, Bourque was charged, as the responsible officer, with wilful failure to file corporate income tax returns for Cumar Co., Inc. (Cu-mar), for the calendar years 1968 (Count I) and 1969 (Count II) in violation of 26 U.S.C. § 7203. On Count III, he was acquitted, by the jury, of filing a corporate return for Cumar for the year 1970 which he knew not to be true and correct in…