Gendelman

Appellant was convicted, after a trial before a jury, of two violations of Title 26 U.S.C.A. § 145 (b), committed for the cal endar year 1943. The first alleged violation consisted in filing a false and fraudulent income tax return. The second alleged violation consisted in attempting to evade and defeat a part of the income taxes of his wife by causing to be filed a false return on her behalf. He was sentenced to ten months imprisonment on each count, the periods to run concurrently.

Appellant contends that the evidence was insufficient to show that an offense had been committed as to either count; that there was no proof of the corpus delicti independent of the alleged confessions of the appellant; that for the reasons just stated appellant’s motion pursuant to Rule 29 of the Federal Rules of Criminal Procedure for a judgment of acquittal should have been granted; that the trial court erred in overruling appellant’s objections to the admission of certain evidence.

In determining whether the trial court properly denied appellant’s motion for judgment of acquittal, this court will consider the evidence most favorable to the verdict and such reasonable inferences as the jury may…