UNITED STATES v. HOOVER

No. 11751.

233 F.2d 870 (1956)

UNITED STATES of America v. W. Herbert HOOVER, Appellant.

United States Court of Appeals Third Circuit.

Decided May 29, 1956.


Attorney(s) appearing for the Case

Jacob Kossman, Philadelphia, Pa. (James W. Nelson, Altoona, Pa., on the brief), for appellant.

Leonard J. Paletta, Asst. U. S. Atty., Pittsburgh, Pa. (D. Malcolm Anderson, Jr., U. S. Atty., Pittsburgh, Pa., on the brief), for appellee.

Before GOODRICH, KALODNER and STALEY, Circuit Judges.


STALEY, Circuit Judge.

Appellant, W. Herbert Hoover, was tried and convicted on three counts of violating Section 145(b) of the Internal Revenue Code of 1939 by wilfully and knowingly attempting to evade and defeat his income tax for the years 1948, 1949, and 1950. 26 U.S.C. § 145(b).

Appellant first attacks the sufficiency of the indictment, contending that none of the counts charge an offense. The first count1 charged:<...

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