AVIS, District Judge.
The first count of the indictment in this case is based upon the charge that the defendant willfully attempted to evade and defeat a part of his income tax for the calendar year 1930 by filing a false income tax return in violation of Sec. 146(b) of the Revenue Act of 1928, c. 852, 45 Stat. 791, 835, 26 U.S.C.A. § 145(b), which reads as follows: "Any person required under this title [chapter] to collect, account for, and pay over any tax...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.