UNITED STATES v. TOLBERT

No. 16494.

406 F.2d 81 (1969)

UNITED STATES of America, Plaintiff-Appellee, v. James W. TOLBERT, Sr., Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

January 14, 1969.


Attorney(s) appearing for the Case

Harvey M. Silets, Chicago, Ill., for defendant-appellant; Theodore A. Sinars, Harris, Burman & Silets, Chicago, Ill., of counsel.

James B. Brennan, U. S. Atty., Robert J. Lerner, Thomas R. Jones, Asst. U. S. Attys., Milwaukee, Wis., for plaintiff-appellee.

Before DUFFY, Senior Circuit Judge, and KILEY and FAIRCHILD, Circuit Judges.


KILEY, Circuit Judge.

Defendant Tolbert was convicted by a jury of income tax evasion for the years 1955 and 1956, in violation of 26 U.S.C. § 7201. He has appealed. We affirm.

Tolbert is the proprietor of Tolbert Oil Company which sells, at both wholesale and retail, various grades of gasoline and fuel oil together with miscellaneous items such as batteries, tires, and grease.

For the years 1955 and 1956, and some years prior, Tolbert, in reporting...

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