BEARD v. UNITED STATES

No. 6902.

222 F.2d 84 (1955)

Samuel R. BEARD, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided April 15, 1955.


Attorney(s) appearing for the Case

Thomas J. Kenney, Baltimore, Md., and Michael Gould, Washington, D. C. (Joseph O. Kaiser, Baltimore, Md., on the brief), for appellant.

George Cochran Doub, U. S. Atty., and Walter E. Black, Jr., Asst. U. S. Atty., Baltimore, Md., for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


SOPER, Circuit Judge.

After a lengthy trial in the District Court, Samuel R. Beard was convicted of violating Title 26 § 145(b) of the Internal Revenue Code, 26 U.S.C.A., under an indictment which charged that he wilfully and knowingly attempted to defeat and evade a large part of the federal income tax due by him for the year 1944 by filing a false and fraudulent return wherein he stated that his net income for the year was $16,751.76 and the tax thereon $5...

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