O'CONNOR v. UNITED STATES

No. 11911.

175 F.2d 477 (1949)

O'CONNOR v. UNITED STATES.

United States Court of Appeals Ninth Circuit.

Rehearing Denied July 26, 1949.


Attorney(s) appearing for the Case

Howard B. Crittenden, Jr., Hyman & Hyman, San Francisco, Cal., for appellant.

Frank J. Hennessy, U. S. Atty., Robert B. McMillan, Asst. U. S. Atty., Walter M. Campbell, Sp. Asst. to the U. S. Atty., San Francisco, Cal., for appellee.

Before MATHEWS, HEALY, and POPE, Circuit Judges.


HEALY, Circuit Judge.

Appellant was indicted under § 145(b) of the Internal Revenue Code, 26 U.S.C.A. § 145(b), for willfully evading payment of income taxes. The indictment contained three counts, the first involving the calendar year 1942, the others the calendar years 1943 and 1944. A verdict of guilty was returned as to the first count but the jury failed to agree in respect of counts two and three. Reversal is sought on a variety of grounds. These relate...

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