Pankratz Lumber Co. v. United States

The appellant corporation was indicted in two counts, and George and John Pank-ratz, president and treasurer, respectively, of appellant, were indicted in two- counts of separate indictments charging falsification of income tax returns for the years 1927 and 1928 (26 USCA § 1266). The acts and transactions charged in each indictment are substantially the same, George and John Pank-ratz, as president and treasurer, made the returns for the appellant. The appellant was-eonvieted on count Z, charging falsification of the 1928 return, and -the Pankratzes were acquitted- ,on both counts. Appellant contends that the verdict of conviction is fatal because inconsistent and, from denial of motions in arrest of judgment and for a new-trial, appeals.

It was said at bar and in the briefs that the indictments were consolidated’ and tried together. 18 USCA § 557,. authorizes-consolidation of indictments when the parties are the same and the acts and transaction!are the same. When indictments are consolidated they become in legal effect separate-counts in one indictment. Kettenbach v. United States (C. C. A.) 202 F. 377 . In the--instant ease the parties are not the same. There is no order of…