Del L. Brandow v. United States

This prosecution grew out of an investigation being conducted by the Internal Revenue Service of the U. S. Treasury Department concerning the activities of a former agent of that service, a Mr. Charles D. Ford, appellant Bran- dow and Attorney William C. Rau, with respect to their endeavor to be engaged by one Delta Boren of San Diego to represent her and her husband, Clifford Boren, and their construction corporation in a matter pertaining to alleged fraud on the part of the Borens as to their income tax for the years 1950 and 1951.

Appellant was indicted for an alleged violation of 18 U.S.C. § 1001 . It was charged that on October 26, 1954, he “did willfully and knowingly make false and fraudulent statements and representations in a matter within the jurisdiction of a department and agency of the United States, by signing an affidavit before * * * [two] * * * special agents of the Internal Revenue Service of the Treasury Department of the United States at Los Angeles, California, in the Southern District of California,” which affidavit stated “that at no time during the discussions at Mrs. Boren’s house did Mr. Ford or anyone else state directly or imply that Mr. Ford was…