Benatar

A retail drug corporation, its president, its office manager, and the faithless chief accountant in the office of the ■Collector of Internal Revenue at San Francisco — these were the protagonists •of the venal conspiracy involved in this appeal.

When caught, the tax official attempted suicide. He later pleaded guilty to falsifying and destroying Government records, and was sentenced to prison. 'The office manager of the corporation was found guilty under the present indictment, was fined, and has not appealed.

The two other conspirators were the appellants herein.

1. The Indictment

As used herein, “Benatar” refers to Morris V. Benatar and “Benatars” refers to the corporate appellant.

Benatar, president of Benatars; Ben-atars, a California corporation; and Samuel W. Potter, the office manager of Benatars, were all three charged with a conspiracy “to defraud the United States by impairing, defeating, and obstructing the proper and lawful functions of the United States, towit, the Bureau of Internal Revenue, etc., in ascertaining,' computing, levying, assessing and collecting taxes, and penalties which may be due thereon,” etc.

“The object of +he conspiracy was to be…