Arthur King Wilson v. United States

Wilson appeals a second time from his conviction of six counts of felony in a judge-tried case in which the court held that he had “wilfully” violated Section 2707(c) of the Internal Revenue Code of 1939, 26 U.S.C.A., as made applicable by Sections 1430 and 1636 of that code, 26 U.S.C.A. §§ 1430 , 1636. Counts One, Two, and Three related to income taxes allegedly withheld and not paid over, in the respective amounts of $49,913.33, $15,605.48, and $41,149.38. Counts Four, Five and Six dealt with F.I.C.A. taxes allegedly withheld and not paid over, in the respective sums of $5,559.95, $3,807.79 and $2,043.69. ”

The identical pertinent portions of each count of the indictment charged that Wilson had wilfully evaded the payment of taxes as follows:

The pertinent portions of Section 2707 (c) are as follows:

In our former opinion on Wilson’s appeal from his original conviction, we held that the defendant’s acts to be wilful must be done “with evil motive, bad purpose or corrupt design”, and that the District Court had failed to consider the evidence with a proper conception of the required motive, purpose or design. Instead of ordering a new trial we ordered the court to reconsider…