Bell v. United States

U.S. Court of Appeals, Fourth Circuit · Decided 1951-02-26

Cited by 101 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

SOPER, Circuit Judge. Benjamin Bell was indicted in three counts under Section 145 (b) of the Internal Revenue Code, 26 U.S.C.A. § 145 (b), for attempting to defeat and evade a large part of the income and victory tax owing by him to the United States for the years 1943, 1944 and 1945 by filing false and fraudulent returns for each year where…

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