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NICOLA v. UNITED STATES

No. 5248.

72 F.2d 780 (1934)

NICOLA v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

August 9, 1934.

Attorney(s) appearing for the Case

Maynard Teall, Joseph A. Richardson, and Smith, Shaw, McClay & Seifert, all of Pittsburgh, Pa., for appellant.

Horatio S. Dumbauld, U. S. Atty., John A. McCann, Sp. Asst. to the U. S. Atty., and James I. Marsh, Asst. U. S. Atty., all of Pittsburgh, Pa. (E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and I. W. Carpenter, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.

DAVIS, Circuit Judge.

This is an appeal from a judgment of conviction entered upon the verdict of a jury.

F. F. Nicola, hereinafter called defendant, was indicted, tried, and convicted for attempting to defeat and evade a part, $26,394.20, of his income tax for the year 1928, in violation of section 146 (b) of the Revenue Act of that year (26 USCA § 2146 (b) which provides that:

"(b) Any person required under this title to collect, account for...

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