UNITED STATES v. PEPE

No. 14883.

360 F.2d 1015 (1966)

UNITED STATES of America, Appellee, v. Thomas PEPE also known as Thomas F. Pepe, Appellant.

United States Court of Appeals Third Circuit.

Reargued November 18, 1965.

Decided May 12, 1966.


Attorney(s) appearing for the Case

Edmund N. Carpenter, II, Wilmington, Del. (Richards, Layton & Finger, Wilmington, Del., on the brief), for appellant.

Alexander Greenfeld, U. S. Atty., Wilmington, Del. (Daniel H. Cochrane, Atty., I. R. S., Philadelphia, Pa., on the brief), for appellee.

Before KALODNER, Chief Judge, and McLAUGHLIN and SMITH, Circuit Judges.


McLAUGHLIN, Circuit Judge.

Appellant was convicted of wilfully and knowingly attempting to evade and defeat a large part of his 1957 income tax by filing and causing to be filed a false and fraudulent income tax return.

The principal argument advanced on behalf of appellant is that the evidence presented by the Government does not support a conviction, A. because "wilful" act of evasion was not proved beyond a reasonable doubt and B. substantial understatement...

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