UNITED STATES v. WENGER

No. 365, Docket 71-1728.

455 F.2d 308 (1972)

UNITED STATES of America, Appellee, v. David H. WENGER, Appellant.

United States Court of Appeals, Second Circuit.

Decided January 26, 1972.


Attorney(s) appearing for the Case

Lloyd A. Hale, New York City, for appellant.

Richard B. Buhrman, Atty., Tax Division, Department of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Meyer Rothwacks, Crombie J. D. Garrett and John P. Burke, Attys., Tax Division, Department of Justice, Washington, D. C., Robert A. Morse, U. S. Atty. for the Eastern District of New York, Brooklyn, of counsel), for appellee.

Before FRIENDLY, Chief Judge, and MOORE and OAKES, Circuit Judges.


MOORE, Circuit Judge:

David H. Wenger appeals from his conviction of having wilfully attempted to evade part of his 1963 individual income tax in violation of 26 U.S.C. § 7201. As we find appellant's numerous contentions advanced on this appeal without merit, the judgment of conviction is affirmed.

At trial, the central factual issue was whether appellant had fraudulently designed a transaction which would enable him to report part of his ordinary income...

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