UNITED STATES v. KLEIN

No. 374, Docket 23905.

247 F.2d 908 (1957)

UNITED STATES of America, Appellee, v. Hyman Harvey KLEIN, Maurice Haas, and Morris O. Alprin, Defendants-Appellants.

United States Court of Appeals Second Circuit.

Decided September 3, 1957.


Attorney(s) appearing for the Case

Theodore Kiendl, of Davis, Polk, Wardwell, Sunderland & Kiendl, New York City (William R. Meagher, John A. Reed, and Philip C. Potter, Jr., of Davis, Polk, Wardwell, Sunderland & Kiendl, New York City, on the brief), for defendant-appellant Hyman Harvey Klein.

Louis Bender, New York City, for defendant-appellant Maurice Haas.

F. Joseph Donohue and Abraham S. Goldstein, Washington, D. C. (Michael Kaminsky, New York City, and Harold Ungar, Washington, D. C., on the brief), for defendant-appellant Morris O. Alprin.

Maurice N. Nessen and Joseph DeFranco, Asst. U. S. Attys., S. D. N. Y., New York City (Paul W. Williams, U. S. Atty., New York City, on the brief), for appellee.

Before CLARK, Chief Judge, and SWAN and POPE, Circuit Judges.


CLARK, Chief Judge.

This appeal presents issues of income tax evasion arising out of extensive and involved transactions disclosed to a jury in a trial of almost five months' duration. The prosecution was difficult because the case arose out of concealed business affairs of both great magnitude and unusual complexity. This is indicated by the fact that defendants had organized no less than seventeen foreign corporations to carry on their business operations and, according...

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