Clawson

Appellant was charged in an information with failure to file an individual income tax return.for the taxable year of 1946 in violation of 26 U.S.C.A. § 145 (a). Pertinent portions of that section are set out in the margin. A jury found appellant guilty as charged.

The pertinent facts, briefly stated, are these: In November 1943 appellant purchased a restaurant for $11,000, paying $5300 down, and agreeing to pay the balance in stated monthly installments. He •concealed his ownership of the restaurant (and the liquor license appurtenant thereto) by putting them in the name of his ■stepfather, Waldemar Johanson.

In February 1944, appellant organized “Clawson Enterprises, Inc.,” which issued 120 shares of corporate stock. In applying to the Commissioner of Corporations for California, one Charles E. Hicks, represented himself as owner of the restaurant equipment which was being transferred to the corporation for 117 shares of the stock. The 117 shares were put in Hicks’ name because, according to appellant, he did not want to have an attachment against him. It is not disputed that Hicks made no claim that he was the owner of the stock; he merely held same in his name for appellant.…