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MIGHELL v. UNITED STATES

No. 5185.

233 F.2d 731 (1956)

Harvey N. MIGHELL, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

May 17, 1956.

Attorney(s) appearing for the Case

Carl V. Rice, Kansas City, Kan. (Ernest J. Rice, Topeka, Kan., and Claude L. Rice, Kansas City, Kan., were with him on the brief), for appellant.

Royce D. Sickler, Asst. U. S. Atty., Wichita, Kan. (William C. Farmer, U. S. Atty., Topeka, Kan., was with him on the brief), for appellee.

Before BRATTON, Chief Judge, and HUXMAN and MURRAH, Circuit Judges.

HUXMAN, Circuit Judge.

This is an appeal from a conviction in the United States District Court of Kansas for criminal evasion of federal income taxes. Defendant, Harvey N. Mighell, was found guilty under 26 U.S.C.A. § 145(b) on four counts for wilful failure to report substantial amounts of his income in 1947, 1948, 1949 and 1950. He was fined $3,000 and sentenced to imprisonment for a period of two years on count one, and to imprisonment for two years on each...

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