United States v. Jerome Daly

This is an appeal from a jury verdict finding the defendant Daly guilty of wilfully failing to file an income tax return for the years 1967 and 1968, in violation of 26 U.S.C.A. § 7203.

It is stipulated that defendant, formerly an attorney, received over $6,000.-00 in legal fees in 1967 and more than $10,000.00 in 1968.

Defendant filed what he contends are tax returns for each of the years involved. On the return blanks he supplied his name, address, occupation and signature and a notification “See exhibit A attached hereto.” Exhibit A objects to the income tax law as being unconstitutional and…