UNITED STATES v. LITMAN

No. 12152.

246 F.2d 206 (1957)

UNITED STATES of America v. Benjamin N. LITMAN, Appellant.

United States Court of Appeals Third Circuit.

Decided July 8, 1957.

Rehearing Denied August 6, 1957.


Attorney(s) appearing for the Case

Leonard J. Schwartz, Philadelphia, Pa. (J. Victor O'Brien, Philadelphia, Pa., on the brief), Fox, Rothschild, O'Brien & Frankel, Philadelphia, Pa., for appellant.

John A. Erickson, Asst. U. S. Atty., Philadelphia, Pa. (G. Clinton Fogwell, Jr., U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before BIGGS, Chief Judge, and GOODRICH and HASTIE, Circuit Judges.


HASTIE, Circuit Judge.

A jury has found appellant guilty of the crime of knowingly and willfully failing to make income tax returns at the times required by law for the years 1952, 1953 and 1954. Appealing this conviction, he urges, first, that the court should have entered a judgment of acquittal because willfulness within the meaning of the statute1 was not proved and, second, that the trial judge committed fundamental error in his charge...

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