Michael Campodonico v. United States

Unlike many other trapped tax-evaders, the appellant does not maintain, like Abimelech of Gerar, that “In the integrity of my heart and innocency of my hands have I done this”. With his admitted record of gambling, bootlegging, embezzlement, perjury, and prostitution, such a protestation of purity would hardly be convincing.

On the contrary, the appellant relies upon such technical defenses as these:

Our task, then, is to examine these and similar finespun arguments with the requisite amount of dispassionate judicial calm.

1. Statement Of The Case

The indictment, in five counts, charged violations of 26 U.S.C.A. § 145 (b), which punishes “Failure to collect and pay over tax, or attempt to defeat or evade tax." Count One alleged that, for the year 1946, the appellant filed a fraudulent joint income tax return for his wife and himself, understating their income tax by $11,730.98. Count Two made similar allegations regarding the appellant’s separate return for 1947, charging an understatement of $2,237.47. Count Three dealt with the wife’s tax for 1947, alleging that he filed a fraudulent return for her showing the tax due to be $2,317.97 less than the correct amount. In Count…