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OLSON v. UNITED STATES

No. 14260.

191 F.2d 985 (1951)

OLSON v. UNITED STATES.

United States Court of Appeals Eighth Circuit.

October 22, 1951.

Attorney(s) appearing for the Case

Francis Murphy, Fargo, N. D., for appellant.

P. W. Lanier, U. S. Atty., Fargo, N. D. (Joseph A. Struett, Atty., Chief Counsel's Office, Bureau of Internal Revenue, Chicago, Ill., on the brief), for appellee.

Before GARDNER, Chief Judge, and WOODROUGH and THOMAS, Circuit Judges.

WOODROUGH, Circuit Judge.

Wanlo R. Olson was convicted on three counts of an indictment which charged him with attempting to defeat and evade a large part of his federal income taxes in each of the years 1944, 1945 and 1946, by filing false returns in violation of Section 145(b) of the Internal Revenue Code, 26 U.S.C.A. § 145(b). In count one it was charged that he returned net income for 1944 in the sum of $3,864.37 and the tax thereon in the sum of $707.00...

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