Memphry M. Carter, Jr. v. United States

In an indictment consisting of three counts, appellant was charged with presenting false claims to the Internal Revenue Service ( 18 U.S.C. § 287 ), forging a United States Treasury check ( 18 U.S.C. § 495 ), and uttering and publishing the same Treasury check with the forged endorsement ( 18 U.S.C. § 495 ).

Following appellant’s plea of not guilty, there was a trial by jury. The appellant was found guilty of the offenses alleged in Counts Two and Three of the indictment, the forging of the Treasury check and the uttering and publishing of the instrument. The jurors were unable to reach agreement and return a verdict as to Count One, alleging the presentation of false claims, and when appellant was sentenced for the two offenses of which he had been found guilty, Count One, on motion of the Government, was dismissed.

It is not here claimed that the evidence was insufficient to support conviction; nevertheless a brief review is appropriate. The case for the prosecution was based, essentially, upon the following:

Appellant and one Nathan Keynerd had been friends for a number of years. In April, 1962, Keynerd visited appellant’s office, requested appellant to prepare his,…