Norwitt

Challenging the sufficiency of the evidence to support the verdict of guilty on each of three counts of an indictment charging attempts to evade and defeat income taxes, the appellant brings his case to this court.

1. Statement of the Case.

Each count charges that a false and fraudulent return was filed by the appellant on June 23, 1945.

Count 1 alleges that in a return for the fiscal year ending July 31, 1941, the appellant, who was the president of the General Refrigerator Corporation, averred that the net income of the corporation for that period was $317.05, and that the total amount of the tax due thereon was $47.08, whereas, as he well knew, the company’s net income “for the said calendar (sic) year” was $9,905.68, and the total tax due thereon was $2,990.24.

Count 2 recites that the appellant filed a joint income tax return on behalf of himself and his wife, stating that their net income for the calendar year 1942 was $11,540.74 and that the tax due thereon was $2,731.48, whereas their joint net income for that calendar year was $30,808.76, upon which an income tax of $12,744.37 was due.

Count 3 sets forth that the appellant filed a joint income and victory tax return…