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UNITED STATES v. ROCHELLE

No. 23923.

384 F.2d 748 (1967)

UNITED STATES of America, Appellant, v. William J. ROCHELLE, Jr., Trustee in Bankruptcy for John Milton Addison, Bankrupt, Appellee.

United States Court of Appeals Fifth Circuit.

October 20, 1967.

Attorney(s) appearing for the Case

Melvin M. Diggs, U. S. Atty., Dallas, Tex., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Anthony Z. Roisman, Attys., Dept. of Justice, Washington, D. C., for appellant.

J. Harvey Lewis, Dallas, Tex., for appellee.

Before RIVES, WISDOM and GOLDBERG, Circuit Judges.

WISDOM, Circuit Judge:

Is money obtained from a swindle taxable income to the swindler? We hold that it is. And it makes no difference if the swindle is in the form of a loan and the "lenders" so beguiled that they really believe that they made bona fide loans.

* * *

Once again the financial dealings of promoter John Milton Addison are before the federal courts.1 The present case involves a claim for federal income taxes...

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