United States v. James J. Moran

HINCKS, Circuit Judge.

This is an appeal from a judgment of conviction in the Eastern District of New York, on three counts of federal income tax evasion for the calendar years 1948, 1949, and 1950, in violation of § 145(b), I.R.C. of 1939, 26 U.S.C. § 145(b). The defendant was sentenced to imprisonment for a term of two years on each count, to run concurrently, and to a fine of $7500 on each count.

The evidence showed that the defendant was a First Deputy Fire Commissioner of New York City who received and failed to report a portion of extortion payments collected by members of the Division of…