United States v. Allied Stevedoring Corp., John Ward, John Potter and Michael Bowers

HAND, Circuit Judge.

The defendants appeal from a judgment convicting them under § 145 (b), Title 26, U.S.Code, of attempting to “defeat and evade” the income tax for the year 1951 of the Allied Stevedoring Corporation, which we shall speak of as “Allied.” The appeals came on to be heard before a panel consisting of the Chief Judge, Judge Frank and me on December 3, 1956, and was submitted upon oral argument and printed briefs, that of the appellee being filed on December 19th. In accordance with the usual practice of this court each of the judges filed a memorandum independently, stating his…