H. J. Hooks, Jr. v. United States

GODBOLD, Circuit Judge.

Defendant has appealed from a conviction on two counts of violation of 26 U.S.C.A. § 7206(1),1 relating to income tax returns for 1958 and 1959.

Defendant operated a small business as a sole proprietorship, selling at wholesale cigarettes, candy, gum and miscellaneous small items. A witness Doby was called by the government in an effort to prove purchases of cigarettes from defendant during a part of 1958. He denied making such purchases. The government, claiming surprise, sought to impeach him by an affidavit which he had given an Internal Revenue agent September 24,…