United States v. Empire State Paper Corporation

KENNEDY, District Judge of Wyoming, sitting in the Southern District of New York.

The above-entitled causes are before the court upon motions filed in behalf of the defendants for bills of particulars. The indictments being similar and involving similar issues, the motions have been consolidated for the hearing and have been orally argued. Briefs have been filed by counsel.

The indictments are brought under the Revenue Acts and charge the defendants with attempting to evade and defeat income taxes for the years 1929 and 1930. The individual defendants were principal officers of the defendant…