UNITED STATES v. PLATT

No. 304, Docket 35252.

435 F.2d 789 (1970)

UNITED STATES of America, Appellee, v. Max PLATT, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided November 24, 1970.


Attorney(s) appearing for the Case

Jay S. Horowitz, Asst. U. S. Atty. (Whitney North Seymour, Jr., U. S. Atty., S. D. N. Y., and Harold F. McGuire, Jr., Asst. U. S. Atty., of counsel), for appellee.

Lloyd A. Hale, New York City (Louis Bender, New York City, of counsel), for defendant-appellant.

Before MOORE, FRIENDLY and ADAMS, Circuit Judges.


FRIENDLY, Circuit Judge:

Max Platt, sole owner of a pharmacy in Mamaroneck, N. Y., appeals from his conviction, after a jury trial in the District Court for the Southern District of New York, of the misdemeanor of willfully failing to file his personal income tax returns for 1963 and 1964 "at the time or times required by law or regulations," 26 U.S.C. § 7203. The returns were not filed until April 1966, long after extensions proved to have been granted by the...

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