Chan Shing Ho v. United States

Appellant was charged in four counts with attempted evasion of his personal income taxes for the years 1943 to 1946, inclusive. He was found guilty on all counts and was sentenced to serve a year and a day on each and to pay a fine of $7500 on the first (1943) count, the ■sentences of confinement to run concurrently. The questions raised on his appeal relate primarily to the sufficiency of the evidence to support the verdict.

During the years involved and for some years previously appellant, who is a Chinese, operated a retail meat market in Sacramento known as the Palace. For the years mentioned in the indictment he reported the income of the business as partnership income, giving in the information returns the names of 10 or more 'Chinese constituting the partners and stating the distributive share of each in the net income. In his individual returns he reported only that portion of the alleged partnership net income shown in the information returns as being distributable to himself. The government undertook, among other things, to show that no partnership in fact existed during those years; and appellant claims that its case must ■stand or fall on the sufficiency of the…