United States v. George Becker
Opinion
259 F.2d 869 58-2 USTC P 9885
UNITED STATES of America, Appellee, v. George BECKER, Defendant-Appellant.
No. 95, Docket 25180.
United States Court of Appeals Second Circuit.
Argued Oct. 7, 1958. Decided Oct. 22, 1958.
Before CLARK, Chief Judge, and NEDINA and LUMBARD, Circuit Judges.
PER CURIAM.
1
In this case Judge Dawson, sitting without a jury after waiver by the defendant, found as a fact beyond a reasonable doubt that defendant willfully and knowingly neglected to produce certain of the books and papers called for by a summons served upon him by a special agent of the Internal Revenue Service. This finding is amply supported by the evidence. The detailed statement of facts in the court's memorandum opinion belies defendant's assertion that it disregarded defendant's request for special findings of fact under Rule 23(c) of the Federal Rules of Criminal Procedure. We also find insubstantial the other alleged errors. Accordingly defendant's conviction under 26 U.S.C. 7210 is affirmed.
2
Eugene O. Cobert, of Liebowitz, Cobert & Deixel, New York City (Roy M. Zeig, of Liebowitz, Cobert & Deixel, New York City, on the brief), for defendant-appellant.
3
Mark F. Hughes, Jr., Asst. U.S. Atty., S.D.N.Y., New York City (Arthur H. Christy, U.S. Atty., and George I. Gordon, Asst. U.S. Atty., New York City, on the brief), for appellee.
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Cited by 6 cases
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- Reisman v. Caplin
- Application of Edward E. Colton and Lillian Kaltman, to Quash a Summons to Appear to Testify and to Produce Books, Etc., Relating to the Tax Liability of Herbert Matter and Mercedes Matter. Internal Revenue Service of the United States Treasury Department
- Application of John A. Howard to Quash Summons Issued to Him by the Internal Revenue Service in Connection With His Tax Liability and to Vacate the Service in Connection With His Tax Liability and for a Temporary Stay of the Special Agents Hearing Pending Decision of the Application to Quash and Vacate. United States of America
- In re Burr
- In re Colton
- In re Howard
Most recent
- Reisman v. Caplin
- Application of John A. Howard to Quash Summons Issued to Him by the Internal Revenue Service in Connection With His Tax Liability and to Vacate the Service in Connection With His Tax Liability and for a Temporary Stay of the Special Agents Hearing Pending Decision of the Application to Quash and Vacate. United States of America
- In re Howard
- Application of Edward E. Colton and Lillian Kaltman, to Quash a Summons to Appear to Testify and to Produce Books, Etc., Relating to the Tax Liability of Herbert Matter and Mercedes Matter. Internal Revenue Service of the United States Treasury Department
- In re Colton
- In re Burr
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