UNITED STATES v. RIFKIN

No. 109, Docket 71-1411.

451 F.2d 1149 (1971)

UNITED STATES of America, Appellee, v. Louis RIFKIN, Appellant.

United States Court of Appeals, Second Circuit.

Decided November 17, 1971.


Attorney(s) appearing for the Case

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

Elliot G. Sagor, Asst. U. S. Atty. New York City (Whitney North Seymour, Jr., U. S. Atty. for the Southern District of New York, Peter F. Rient, Asst. U. S. Atty., New York City, of counsel), for appellee.

Before FRIENDLY, Chief Judge, CLARK, Associate Justice, and KAUFMAN, Circuit Judge.


Mr. Justice CLARK:

Appellant stands convicted by a jury on a five-count indictment charging him with attempts to evade payments of substantial portions of his income taxes for the calendar years 1961 through 1963, inclusive, by the filing of false and fraudulent joint income tax returns (Counts one through three); and with the evasion of corporate income taxes of Vim Chemists 134 Inc., of which he was the sole stockholder and president, for the corporate fiscal years...

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