Leo Elwert v. United States

Elwert appeals from his conviction of tax evasion in the United States District. Court for the District of Oregon. He contends that the indictment failed to charge him with a crime, that there is a variance between the indictment and the evidence, that the evidence does not support the conviction and that the District Court erred in giving certain instructions to the jury and in denying others.

Section 145(b) of 26 U.S.C. [now 26 U.S.C. § 7201 ] provided so far as relevant:

Elwert was sentenced to 18 months imprisonment on each of the three counts, the sentences to run concurrently, and fined $1,000 on the first count, $1,000 on the second count and $500 on the third count.

I. The Indictment.

Elwert contends that the indictment failed to charge him with a crime in any of its three counts. So far as relevant, the indictment charged the crime ■in the language of Section 145(b). Count One charged that appellant

Count Two made a similar charge for the year 1948. Count Three charged that appellant

An indictment meets the requirements of the Fifth Amendment and Rule 7 of the Federal Rules of Criminal Procedure, 18 U.S.C.A., if it charges all the essential elements of the crime…