William T. Radford v. United States

For the years 1953 and 1954, Radford has been convicted of willfully attempting to evade his federal income taxes. The substance of Count II for the year 1953 reads as follows:

(Count III for the year 1954 under the 1954 Internal Revenue Code, 26 U.S.C.A. § 7201 was equivalent in form.)

Section 7201, supra, identical in substance with § 145(b) of the Internal Revenue Code of 1939 is as follows:

Radford moved to quash the indictment on the ground that “adjusted gross income” is not a concept of taxability. Therefore, no crime was charged. He relied mainly on Anderson v. United States, 7 Cir., 11 F.2d 938 , which we shall comment upon herein.

So far as case law is concerned, Heas-ley v. United States, 8 Cir., 218 F.2d 86 , certiorari denied 350 U.S. 882 , 76 S.Ct. 134 , 100 L.Ed. 778 , and United States v. Tadio, 2 Cir., 223 F.2d 759 , are squarely against him. The indictment certainly contained the element of the offense in alleging that he falsely stated in his return that the amount of tax due was “none.” The reference to adjusted gross income showed a means used along the road to accomplish the violation. It apprised the defendant of a key item in proof he was going to have…