Gordon

Appellant, Leonard S. Gordon, was indicted for violating 26 U.S.C.A.Int.Rev. Code, § 145(b). The indictment was in four counts. Count 1 charged that on or about April 15, 1946, in Los Angeles County, California, appellant “did willfully and knowingly attempt to defeat and' evade a large part of the income tax due and owing by him to the United States of America for the calendar year 1945 by filing and causing to be filed with the Collector of Internal Revenue for the Sixth Internal Revenue Collection District of California, at Los Angeles, a false and fraudulent income tax return wherein he stated that his net income for said calendar year, computed on the community property 'basis, was the sum of $29,575.63 and that the amount of income tax due and owing thereon was the sum of $12,765.27, whereas, as he then and there well knew, his net income for the said calendar year, computed on the community property basis, was the sum of $39,507.62, upon which said net income he owed to the United States of America an income tax of $19,374.52.”

Count'2 charged that on or about April 15, 1946, in Los Angeles County, California, annellant, “who during the calendar year 1945 was married to…