SMALL v. UNITED STATES

No. 5316.

255 F.2d 604 (1958)

Lloyd I. SMALL, Sr., v. UNITED STATES of America.

United States Court of Appeals First Circuit.

May 22, 1958.


Attorney(s) appearing for the Case

Richard Maguire, Boston, Mass. (John J. Egan and Thomas J. Carens, Boston, Mass., with him on brief), for appellant.

Robert J. Hoffman and Roger B. Champagne, Asst. U. S. Attys., Boston, Mass. (Anthony Julian, U. S. Atty., Boston, Mass, with them on brief), for appellee.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.


HARTIGAN, Circuit Judge.

The defendant was found guilty by a jury in the District Court of the United States for the District of Massachusetts on two indictments charging him with violations of Section 145(b) of the Internal Revenue Code of 1939,1 52 Stat. 513 (1938), 53 Stat. 62, 26 U.S.C. § 145 (b) (1946). The first indictment, Cr. No. 57-36-A, charged him with willfully and knowingly attempting to evade taxes by filing a false...

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