William C. Siravo v. United States

COFFIN, Circuit Judge.

Defendant appeals from judgments of conviction on three counts for wilfully making and subscribing false tax returns in 1958, 1959, and 1960, in violation of 26 U.S.C. § 7206 (l), 1 and on one count for wilfully failing to file a tax return in 1961 in violation of 26 U.S.C. § 7203. 2

Defendant’s returns during 1958-1960 showed as income only wages (not exceeding $7,500 in any of the tax years in question) paid by Siravo Motor Sales. In each year the tax due was less than tax withheld and refund was applied for. Evidence at trial showed that during these years defendant…