R.H.W. Leathers v. United States

Leathers was convicted upon a charge of violating § 145(b) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 145 (b), by knowingly filing a false return for one Russell A. Peterson for the year 1946. Leathers was an accountant and his client, Peterson, was the proprietor of a fish and crab processing plant near North Bend, Oregon, operated under the name of “Peterson’s Sea Foods”. They had been acquaintances and friends for a number of years and Leathers had on several earlier occasions made out Peterson’s income tax returns.

In the Spring of 1947, Leathers at Peterson’s request, made out the tax return here in question and Leathers at- - tended to the filing of the return. He also paid the tax shown thereon from funds which he had received from Peterson in the manner hereafter described. Upon the return Leathers signed his own name as the person who prepared the return and he also signed Peterson’s name on the line provided for the signature of the taxpayer. The return showed net income of $15,910.05, and a total tax of $4010.25. The indictment charges that this was a false and fraudulent income tax return in that Peterson’s net income for the year 1946 was $56,910.05 upon which…