UNITED STATES v. PANNELL

No. 9988.

178 F.2d 98 (1949)

UNITED STATES v. PANNELL.

United States Court of Appeals, Third Circuit.

Decided November 28, 1949.

Rehearing Denied December 28, 1949.


Attorney(s) appearing for the Case

David Berger, Philadelphia, Pa. (Thomas D. McBride, Francis X. McClanaghan, Philadelphia, Pa., on the brief), for appellant.

Thomas J. Curtin, Philadelphia, Pa. (Theron Lamar Caudle, Assistant Attorney General, James M. McInerney, Ellis N. Slack, Rufus D. McLean, Special Assistants to the Attorney General, Gerald A. Gleeson, United States Attorney, Philadelphia, Pa., on the brief), for the United States.

Before MARIS, GOODRICH and O'CONNELL, Circuit Judges.


GOODRICH, Circuit Judge.

The defendant was convicted in the District Court of a violation of Section 145(b) of the Internal Revenue Code, 26 U.S.C. A. § 145(b). He makes three points in his argument for reversal. We shall discuss them in order.

1. The first point has to do with the question of what acts constitute a crime punishable as a felony by the terms of Section 145(b). The identical question was raised and discussed in United States v. Croessant...

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