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UNITED STATES v. NORRIS

No. 260, Docket 22683.

205 F.2d 828 (1953)

UNITED STATES v. NORRIS.

United States Court of Appeals Second Circuit.

Decided July 24, 1953.

Attorney(s) appearing for the Case

George B. Doyle, Samuel E. Chasin, Buffalo, N. Y., for defendant-appellant.

George L. Grobe, U. S. Atty. for Western District of New York, R. Norman Kirchgraber, First Asst. U. S. Atty., Buffalo, N. Y., for appellee.

Before SWAN, Chief Judge, and CHASE and CLARK, Circuit Judges.

CHASE, Circuit Judge.

The appellant was tried by a jury on an indictment charging the violation of Section 145(b) of Title 26 U.S.C., in that he willfully attempted to defeat and evade the federal income tax by filing false and frauduluent returns for the calendar years 1944, 1945 and 1946. He was convicted only on the count charging the offense by filing the 1945 return and has appealed from the judgment and sentence, a fine and a suspended

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