R. Milo Gilbert v. United States

This case is here for the second time. Part of its background and general nature appears from this succinct statement contained in the Supreme Court’s opinion in Gilbert v. United States, 370 U.S. 650 , 82 S.Ct. 1399 , 8 L.Ed.2d 750 (1962): “Petitioner” (i. e., appellant Gilbert), “an accountant whose business included acting for others in federal income tax matters, was charged in a thirty-five-count indictment with violations of 26 U.S.C. § 7206 (2), 18 U.S.C. § 1001 and 18 U.S.C. § 495 , in that he had allegedly falsified his clients’ returns (§ 7206(2)), forged their endorsements on government tax-refund checks (§ 495), and, by endorsing such checks, had made false statements as to a matter within the jurisdiction of a government agency (§ 1001). The jury convicted on thirty-one counts and acquitted on four others. On appeal, 9 Cir., 291 F.2d 586, 597 , the judgment of conviction was set aside as to twenty-nine counts, and a new trial was ordered * * *. The judgment as to the remaining two counts * * *, charging the petitioner with having forged the endorsements * * * on two government refund checks ( 18 U.S.C. § 495 ), was affirmed.”

The Supreme Court reversed the two…