UNITED STATES v. WALDIN

No. 12276.

253 F.2d 551 (1958)

UNITED STATES of America v. Ernest T. WALDIN, Appellant.

United States Court of Appeals Third Circuit.

Decided February 14, 1958.

Rehearing Denied April 9, 1958.


Attorney(s) appearing for the Case

Benjamin R. Donolow, Philadelphia, Pa., for appellant.

Alan J. Swotes, Asst. U. S. Atty., Philadelphia, Pa. (Harold K. Wood, U. S. Atty., Alan J. Swotes, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for the United States.

Before GOODRICH, McLAUGHLIN and HASTIE, Circuit Judges.


GOODRICH, Circuit Judge.

This is an appeal by a defendant who was convicted of violating § 4047(e) (4) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 4047(e) (4). The most important question raised is whether on the facts proved in the case for the government a verdict of guilty under this subsection can be sustained.

The defendant, at the time of the acts charged against him, was a deputy collector for the Bureau of Internal Revenue. His business...

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