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ABRAMS v. UNITED STATES

No. 31, Docket 29696.

351 F.2d 942 (1965)

Joseph ABRAMS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Second Circuit.

Decided October 21, 1965.

Attorney(s) appearing for the Case

Samuel Gottlieb, New York City (Gainsburg, Gottlieb, Levitan & Cole, and Stephen A. Lefkowitz, New York City, on the brief), for appellant.

Michael J. Gillen, Asst. U. S. Atty., Eastern District of New York (Joseph P. Hoey, U. S. Atty., Eastern District of New York, on the brief), for appellee.

Before MOORE, SMITH and ANDERSON, Circuit Judges.

J. JOSEPH SMITH, Circuit Judge:

Joseph Abrams served sentences and paid fines imposed in the United States District Court for the Eastern District of New York on judgments of conviction based on guilty pleas to two counts alleging attempted evasion of corporate and personal income taxes for the year 1952. Thereafter he moved to set aside the judgments, withdraw the pleas, and dismiss the indictments. The Court, Leo F. Rayfiel, Judge, denied the motions and Abrams...

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