RUBENSTEIN v. UNITED STATES

No. 4808.

214 F.2d 667 (1954)

RUBENSTEIN v. UNITED STATES.

United States Court of Appeals Tenth Circuit.

Rehearing Denied September 1, 1954.


Attorney(s) appearing for the Case

Isaac Mellman, Denver, Colo. (Gerald N. Mellman, Denver, Colo., on the brief), for appellant.

Donald E. Kelley, U. S. Atty., Denver, Colo., and Clifford C. Chittim, Asst. U. S. Atty., Boulder, Colo., for appellee.

Before PHILLIPS, Chief Judge, PICKETT, Circuit Judge, and KENNEDY, District Judge.


KENNEDY, District Judge.

The appellant, as defendant in the court below, was indicted for violation of 26 U.S.C. § 145(b), for the attempt to evade and defeat income taxes, and for violation of 26 U.S.C. § 3793(b) (1), for aiding and assisting in the preparation and presentation of a false and fraudulent return, the latter charge referring to the personal return of the defendant's wife, Zelda Rubenstein. The appellant and his wife were engaged in a copartnership...

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