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UNITED STATES v. CAIN

No. 13347.

298 F.2d 934 (1962)

UNITED STATES of America, Plaintiff-Appellee, v. Allan C. CAIN and Margaret S. Cain, Defendants-Appellants.

United States Court of Appeals Seventh Circuit.

As Amended on Denial of Rehearing March 12, 1962.

Attorney(s) appearing for the Case

Maurice J. Walsh, Chicago, Ill., for appellant.

James B. Brennan, U. S. Atty., Philip L. Padden, Asst. U. S. Atty., Matthew M. Corry, Asst. U. S. Atty., Milwaukee, Wis., for plaintiff-appellee.

Before SCHNACKENBERG, KILEY and MAJOR, Circuit Judges.

KILEY, Circuit Judge.

The defendants, husband and wife, appeal from judgments, in a trial without a jury, convicting them of attempted evasion of income taxes; and sentencing each to prison for one year on each of four counts, the sentences to run concurrently, and imposing on each a fine of $2,000.00.

Allan Cain is a Wisconsin lawyer. He and Margaret S. Cain were married in 1934 and she has, since that time, been his full time secretary. In 1957 Government...

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