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ROLLINGER v. UNITED STATES

No. 14846.

208 F.2d 109 (1953)

ROLLINGER v. UNITED STATES.

United States Court of Appeals Eighth Circuit.

November 25, 1953.

Attorney(s) appearing for the Case

Don C. Swanson, Des Moines, Iowa, for appellant.

Robert J. Spayde, Asst. U. S. Atty., Oskaloosa, Iowa (Roy L. Stephenson, U. S. Atty., Des Moines, Iowa, on the brief), for appellee.

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

GARDNER, Chief Judge.

Appellant was indicted, tried and convicted of the crime of attempting to defeat and evade a large part of the income tax due and owing by him to the United States for the calendar year 1948 by filing and causing to be filed with the Collector of Internal Revenue for the Internal Revenue Collection District of Iowa, at Des Moines, Iowa, a false and fraudulent income tax return in violation of Section 145(b), Title 26, United States Code.

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