Himmelfarb v. United States

STEPHENS, Circuit Judge.

Sam Ormont and Phillip Himmelfarb were, on January 22, 1947, jointly charged by a federal grand jury with four counts under Section 145(b) of the Internal Revenue Code, 26 U.S.C.A. § 145(b). Count one charged that Ormont and Himmelfarb attempted to defeat and evade federal income tax owed by Ormont for the calendar year 1944 by filing a false tax return understating Ormont’s net income and income tax for that year. Count two contained similar. charges against both in connection with Himmelfarb’s return for income and income tax for 1944. Counts three and four contained…