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UNITED STATES v. VAN ALLEN

No. 289, Docket 26596.

288 F.2d 825 (1961)

UNITED STATES of America, Appellee, v. John VAN ALLEN, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided March 31, 1961.

Attorney(s) appearing for the Case

Bruno Schachner, New York City, for defendant-appellant.

Morton S. Robson, U. S. Atty., Southern District of New York, New York City (Gideon Cashman, George I. Gordon, Asst. U. S. Attys., New York City, of counsel), for appellee.

Before WATERMAN, MOORE and FRIENDLY, Circuit Judges.

PER CURIAM.

Appellant, John Van Allen, was indicted in the United States District Court for the Southern District of New York for wilfully and knowingly attempting to defeat and evade a large portion of the income tax due and owing by him to the United States for the calendar year 1946. The one-count indictment charged that on or about March 15, 1947, the defendant caused a false and fraudulent income tax return to be filed in violation of Section 145(b) of the Internal...

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