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Singer v. United States

April 2, 1932

SINGER
v.
UNITED STATES



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.

Per Curiam.

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 ยง 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:

Commissions $1,200.00

Interest 300.00

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

Total income $409,788.90

From this sum was deducted $9,450 allowance for interest, taxes, contributions, and personal exemptions, which left ...


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