UNITED STATES v. LEVI

No. 9794.

177 F.2d 833 (1949)

UNITED STATES v. LEVI.

United States Court of Appeals, Seventh Circuit.

As Modified November 9, 1949.


Attorney(s) appearing for the Case

George R. Jeffrey, Indianapolis, Ind., Sheldon E. Bernstein, Washington, D. C. (Newmyer & Bress, Washington, D. C., of counsel), for appellant.

B. Howard Caughran, United States Attorney, Elba L. Branigin, Jr., Assistant United States Attorney, Indianapolis, Ind., Maurice W. Graston, Assistant United States Attorney, Indianapolis, Ind., for appellee.

Before MAJOR, Chief Judge, and MINTON and DUFFY, Circuit Judges.


DUFFY, Circuit Judge.

The defendant was tried in the district court simultaneously on two separate indictments. The first contained three counts and charged that the defendant, who was president of the Elwood Iron and Metal Company, Inc. (hereinafter called the "corporation"), willfully attempted to defeat and evade taxes due by the corporation for the calendar years 1943, 1944, and 1945, by filing false and fraudulent tax returns which understated the corporate net...

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