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UNITED STATES v. COLE

No. 20794-Cr.

90 F.Supp. 147 (1950)

UNITED STATES v. COLE et al.

United States District Court S. D. California, Central Division.

April 18, 1950.

Attorney(s) appearing for the Case

Ernest A. Tolin, Acting U. S. Attorney, Los Angeles, Cal., by Walter M. Campbell, Regional Counsel, Bureau of Internal Revenue, and Special Assistant to the United States Attorney, San Francisco, Cal., and Ernest R. Mortenson, Penal Division Treasury Department of the United States, Washington, D. C., and George E. Danielson, Assistant United States Attorney, Los Angeles, Cal., for the plaintiff.

A. Calder Mackay, William Strong, F. Edward Little, Los Angeles, Cal., for the defendants.

YANKWICH, District Judge (ruling on motions, after stating the facts above):

The indictment is in two counts. The first count is based on Section 145(b), the second on Section 894(b) (2) (C) of Title 26 U.S.C.A.

Section 145(b) reads: "Any person required under this chapter to collect, account for, and pay over any tax imposed by this chapter, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts...

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