Supreme Court of United States.
MR. JUSTICE MINTON delivered the opinion of the Court.
The important question presented upon this record is whether the Court of Appeals, when it reverses the District Court because the evidence is not sufficient to sustain a conviction, may direct a new trial where a defendant had made all proper and timely motions for acquittal in the District Court.
Petitioner was convicted upon two counts of an attempt to evade the income-tax laws and sentenced to two...
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