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eBook details

• Title: Kitrell v. United States
• Author : Tenth Circuit Circuit Court of Appeals
• Release Date : January 28, 1935
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 51 KB

Description

Appellant was convicted on three counts of an indictment, each of which was based on the Revenue Act of 1928 (section 146), 45 Stat. 835 (26 U.S. Code, § 2146 [26 USCA § 2146]). Clearly the pleader rested counts 1 and 2 on subdivision (b) of said section (26 USCA § 2146 (b), which defines a felony; and count 3 on subdivision (a), 26 USCA § 2146 (a), which defines a misdemeanor. Count 1 charges the appellant with a willful and felonious attempt to defeat and evade his income tax in an amount exceeding $70,000 for the calendar year 1930. It is set forth that appellants gross income for 1930 was more than $300,000, and that his net income was in excess of that amount, and it is charged that a means of willfully and feloniously attempting to defeat and evade said tax he willfully failed to make a return on or before March 15, 1931, or at any other time or any return whatsoever, and that he never made any payment to the Collector of Internal Revenue of any sum on account of said tax for said calendar year.

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