Appeal from the District Court of the United States for the District of New Jersey.
Before WOOLLEY and DAVIS, Circuit Judges, and JOHNSON, District Judge.
This is an appeal from a judgment of the District Court entered upon the verdict of a jury convicting the appellant of attempting to defeat and evade a tax upon his income for the year 1926 in violation of section 1114(b) of the Revenue Act of 1926 (26 USCA § 1266).
The defendant was indicted and charged with receiving a net income of $400,338.90 on which he should have paid an income tax of $92,018.49, but instead he filed a return showing no net income.
His alleged income aggregating $409,788.90 was made up as follows:
Profit from sale of real estate 15,250.00
Income from partnership 163,570.26
Other incom 240,635.19 $420,955.45
Business Loss -- Restaurant 9,926.55
Loss on rent item 1,240.00 11,166.55
From this sum was deducted $9,450 allowance for interest, taxes, contributions, and personal exemptions, which left ...