HOYER v. UNITED STATES

No. 15289.

223 F.2d 134 (1955)

Martin HOYER, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

June 21, 1955.


Attorney(s) appearing for the Case

John F. Lord, Mandan, N. D. (Lord, Ulmer & Murphy, Mandan, N. D., on the brief), for appellant.

Ralph B. Maxwell, Asst. U. S. Atty., Fargo, N. D. (Robert Vogel, U. S. Atty., Fargo, N. D., on the brief), for appellee.

Before GARDNER, Chief Judge, and JOHNSEN and VAN OOSTERHOUT, Circuit Judges.


GARDNER, Chief Judge.

This is an appeal from a judgment convicting appellant on two counts of an indictment which charged him with the crime of attempting to defeat and evade a large part of the income taxes due and owing by him in violation of Section 145(b) of Title 26 U.S.C. In the course of this opinion we shall refer to appellant as defendant. This indictment contained three counts, the counts referring respectively to the calendar years 1946, 1947 and 1948 and...

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