Daniel L. Abdul v. United States

Appellant was indicted on twelve counts, six charging wilful failure to truthfully account for and pay over withholding taxes in violation of 1939 Internal Revenue Code § 2707(c) and 1954 Internal Revenue Code § 7202, felonies, and six counts charging wilful failure to file tax returns at the times required by law in violation of 1939 Internal Revenue Code § 2707(b) and 1954 Internal Revenue Code § 7203, misdemeanors. He was acquitted on the felony charges and convicted on the misdemeanors.

Appellant’s defense to the misdemean- or counts was that although he knew he was required to file returns, he believed that he could not file them unless he also paid the taxes at the same time, and that since he did not have the money, he did not file the returns at the required times.

Appellant assigns several alleged errors. We think it sufficient to notice but two:

1. Error in instructions to the jury on the meaning of the term “wilfully” as used in the misdemeanor counts of the indictment.

2. Admission over objection of prejudicial evidence elicited by the government.

The meaning of the word “wilfully” as used in the tax statutes has been considered in a number of cases and seems to…