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UNITED STATES v. COBB

No. 1030, Docket 71-1391.

446 F.2d 1174 (1971)

UNITED STATES of America, Appellee, v. Arthur J. COBB, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided August 12, 1971.

Attorney(s) appearing for the Case

Ivan S. Fisher, New York City (Albert J. Krieger, New York City, on the brief), for defendant-appellant.

Howard Wilson, Asst. U. S. Atty. (Whitney North Seymour, Jr., U. S. Atty. for Southern District of New York, and William B. Gray, Asst. U. S. Atty., New York City, on the brief), for appellee.

Before FEINBERG and MANSFIELD, Circuit Judges, and BARTELS, District Judge.

BARTELS, District Judge:

Under a fourteen-count indictment, Arthur J. Cobb was convicted together with his co-defendant, Abraham Goldstein, of conspiracy to defraud the United States in the ascertainment and collection of certain information used by the Internal Revenue Service in determining tax liability of the defendants and others, and also of violation of 26 U.S.C. § 7206(2), in procuring and causing the preparation and presentation of fraudulent and false...

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