Bruce Cooper v. United States

Appellant, hereinafter referred to as defendant, was indicted in the Southern District of California under the false statement statute, 18 U.S.C.A. § 1001 .

The indictment charged that:

The jury found “the defendant guilty as charged in the indictment.” The Court imposed a fine of $5,000 and committed the defendant to the custody of the Attorney General for the period of 18 months.

This Court has jurisdiction on appeal. 28 U.S.C.A. § 1291 .

It was stipulated by counsel that if a Mrs. McManus, a reporter, were called to the witness stand and sworn on behalf of the Government she would testify in substance as follows:

Exhibit 1-B, containing the above questions and answers, was introduced and admitted in evidence. No contention is made that 1-B is not a correct extract taken from sworn statement of Cooper in the office of the Intelligence Division, Internal Revenue Service, 417 South Hill Street, Los Angeles, California, March 27, 1956.

Witnesses Jacobs and Flynn identified themselves as the Internal Revenue Agents who interviewed defendant Cooper on March 27, 1956. Mr. Jacobs testified that the purpose of the conference was, “It was an inquiry to determine Mr. Cooper’s tax…