UNITED STATES v. PALERMO

No. 388, Docket 25085.

258 F.2d 397 (1958)

UNITED STATES of America, Plaintiff-Respondent. v. Anthony M. PALERMO, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided August 18, 1958.


Attorney(s) appearing for the Case

Wyllys S. Newcomb, New York City (Royall, Koegel, Harris & Caskey, John A. Wells, Robert E. Frisch, Andrew L. Clark and Burton N. Bromson, New York City, on the brief), for defendant-appellant.

Earl J. McHugh, Asst. U. S. Atty., New York City (Paul W. Williams, U. S. Atty., and Charles H. Miller, Asst. U. S. Atty., New York City, on the brief), for plaintiff-respondent.

Before HINCKS, PICKETT and MOORE, Circuit Judges.


PICKETT, Circuit Judge.

The defendant, Anthony M. Palermo, a New York doctor, was convicted on each of three counts of an indictment charging him with wilfully attempting to evade and defeat his personal income taxes for the years 1950, 1951 and 1952, in violation of Section 145(b), Internal Revenue Code of 1939, 26 U.S.C.A. § 145 (b). During the course of the trial, a demand was made by the defendant for the production of a written memorandum prepared by Internal...

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