UNITED STATES v. VITIELLO

No. 15260.

363 F.2d 240 (1966)

UNITED STATES of America v. Salvatore VITIELLO, Appellant.

United States Court of Appeals Third Circuit.

Decided June 15, 1966.


Attorney(s) appearing for the Case

Seymour Gelzer, Paramus, N. J., for appellant.

Jerome D. Schwitzer, Asst. U. S. Atty., Newark, N. J. (David M. Satz, Jr., U. S. Atty., Newark, N. J., on the brief), for appellee.

Before HASTIE, GANEY and FREEDMAN, Circuit Judges.


HASTIE, Circuit Judge.

The appellant has been convicted of "willfully" failing to file federal income tax returns for the years 1958 and 1959 in violation of the provision of section 7203 of title 26, United States Code that anyone "who willfully fails to * * * make * * * [a required income tax] return * * * shall * * * be guilty of a misdemeanor * * *." The evidence amply supported the jury's verdict. However, a question remains on this appeal whether the trial judge...

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