United States v. Foster

WINTER, District Judge.

Defendant was indicted in four counts. Each of the first two charged a wilful attempt to evade the payment of income taxes by filing a false and fraudulent income tax return at Baltimore, Maryland; and the third and fourth each charged a wilful failure to file any income tax return. In pre-trial motions, defendant, inter alia, sought a transfer of the entire case, pursuant to Rule 21(b) of the F.R. Crim.P., to the Southern District of Florida. Factually, the motion was based upon (1) a bill of particulars filed by the Government in which it stated “ * * * the envelope…