UNITED STATES v. BENUS

No. 13802.

305 F.2d 821 (1962)

UNITED STATES of America v. Dr. Frank L. BENUS, Appellant.

United States Court of Appeals Third Circuit.

Decided June 19, 1962.


Attorney(s) appearing for the Case

David F. Maxwell, Philadelphia, Pa. (Isadore A. Shrager, Philadelphia, Pa., on the brief), for appellant.

Norman Sepenuk, Washington, D. C. (Drew J. T. O'Keefe, U. S. Atty., Eastern District of Pennsylvania, Sullivan Cistone, Asst. U. S. Atty., Joseph M. Howard, Atty., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before GOODRICH, McLAUGHLIN and STALEY, Circuit Judges.


PER CURIAM.

The appellant was convicted in the district court for violation of Section 7203 of the Internal Revenue Code of 1954 (26 U.S.C. § 7203, 1958 Ed.), for failure to make income tax returns. There is no doubt that he did so fail. The case was tried without a jury to the district judge who found the defendant guilty and sentenced him in accordance with that finding.

There is no doubt that the defendant did not file his income tax returns as charged...

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