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UNITED STATES v. O'CONNOR

No. 115, Docket 26057.

291 F.2d 520 (1961)

UNITED STATES of America, Plaintiff-Appellee, v. Raymond A. O'CONNOR, Bertha K. O'Connor, Raymond A. O'Connor, Executor under the Last Will and Testament of Elizabeth F. Fitzpatrick, sometimes known as Mary Elizabeth Fitzpatrick, deceased, Raymond A. O'Connor, Julian J. O'Connor and John K. O'Connor, individually and as co-partners, trading and doing business under the name of R. A. O'Connor & Co., Burt Packing & Warehouse, Inc., Burt Cold Storage Co., Inc., Chisholm Ryder Co., Inc., Howard L. Kaynor, County Treasurer, Niagara County, New York, Cecilia Finnigan, Carmelite Sisters, St. Catharines, Ontario, Catholic Extension Society, Toronto, Ontario, Rev. Thomas A. O'Connor, St. Paul, Minnesota, Rev. Mr. Thomas A. O'Connor, Fordham University, New York, New York, Rev. Father Campbell, whose Christian name is unknown, Catherine E. Kelly, 2322-41st Street, N. W., Washington, D. C., Vivian A. O'Connor, Maid of the Mist Steamboat Co., Inc., Niagara Falls, New York, Cocker Saw Co., Inc., Burt, New York, Defendants-Appellants.

United States Court of Appeals Second Circuit.

Decided June 5, 1961.

Attorney(s) appearing for the Case

Richard M. Roberts, Sec. Chief, Claims, Tax Division, Dept. of Justice, Washington, D. C. (Neil R. Farmelo, U. S. Atty., Buffalo, N. Y., Charles K. Rice, Asst. Atty. Gen., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, James P. Turner and Robert W. Kernan, Attys., Dept. of Justice, Washington, D. C., on the brief), for plaintiff-appellee.

Charles J. McDonough, Buffalo, N. Y. (McDonough, Boasberg & McDonough, Buffalo, N. Y., on the brief), for defendants-appellants.

Before FRIENDLY and SMITH, Circuit Judges, and WATKINS, District Judge.

FRIENDLY, Circuit Judge.

This appeal concerns the civil side of the long-standing tax controversy between the United States and Raymond A. O'Connor of Niagara Falls. O'Connor was convicted in 1954 and again in 1957 of wilfully attempting to evade payment of his income taxes for 1946-1949; both convictions were reversed by this Court on grounds not going to the merits of the Government's claim, 1956, 237 F.2d 466; 1959,

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