Nathan Fred Marks v. United States

Marks has been convicted by a jury for cheating on his 1961 federal income tax return: that is, he “did willfully and knowingly attempt to evade and defeat a large part of the income tax due and owing by him and his wife to the United States.”

Taxpayer’s return showed nothing due the government. As submitted to the jury, the government contended there was $2,099.81 in net taxable income and a tax due of $419.96.

This was not a net worth case. It was projected on the omission of specific items. And, the items added by the gov-eminent as income revolve around the following sums:

1. Received from Ford M. Converse......................$ 850.

2. Received from Rudy Gross and United Finance Co....... 750.

3. Received from Glenn Morningstar.................... 755.

4. Received from Floyd Persons......................... 4,000.

Thus, if the defendant-appellant can knock out the fourth item, he would owe nothing. If he could knock out any two of items (1) to (3), the deficiency could hardly be called substantial.

Around the four foregoing items, the briefs for the most part swirl. Essentially defendant contended the items were loans. And, to some extent the face of the items…