O'BRIEN v. UNITED STATES

No. 4532.

51 F.2d 193 (1931)

O'BRIEN v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied July 25, 1931.


Attorney(s) appearing for the Case

James A. O'Callaghan, of Chicago, Ill., for appellant.

George E. Q. Johnson, Jacob I. Grossman, and Dwight H. Green, all of Chicago, Ill., for the United States.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.


EVANS, Circuit Judge (after stating the facts as above).

Appellant contended that the evidence fails to show that he willfully failed to file income tax returns for the three years under consideration. Although admitting that his income was such as to necessitate the filing of income tax returns, he offered as his explanation for not doing so his belief that because he was a member of the Illinois State Legislature, he was not required to pay an income tax, nor was...

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