United States v. Link

KALODNER, Circuit Judge.

This is an appeal from a conviction for income tax evasion under Section 145(b) of the Internal Revenue Code, 26 U.S.C. § 145(b). 1

The appeal is directed at specific instructions in the trial court’s charge to the jury and a statement in the charge which the defendant asserts was particularly prejudicial to him. Before discussing the errors complained of a brief statement of the factual background is in order.

The defendant, Leo Link, was tried on a four-count indictment charging him with filing false and fraudulent income tax returns for 1946, 1947, 1948 and 1949. He…