Paul Dillon v. United States

COLLET, Circuit Judge.

The defendant was convicted by a jury of attempting to defeat and evade the payment of income taxes for the years 1950 and 1951. The Government presented evidence showing that defendant’s receipts for 1950 were substantially in excess of the amount reported for that year, and that his receipts for 1951 were approximately $5,700.00 more than reported. The defendant did not testify. Counsel sought .to convince the jury that the Government’s evidence was consistent with the hypothesis that all of the money shown to have been received by defendant was not income to him. He…