Sullivan

The appellant was indicted and charged in two counts with willful attempt to defeat and evade his income tax due the United States for the years 1930 and 1931; the deficiency being the sum of $16.40 for the year 1930, in count 1, and the sum of $378.14 for the year 1931, in count 2. He was acquitted on the first count and convicted on the second. The sufficiency of the evidence to support the verdict is not disputed.

The errors assigned and urged consist mainly in the admission of testimony and the refusing and giving of instructions to the jury, first, as to the admission in evidence of testimony given by Cummins, a government, witness, that- “I stated before the grand jury that Mr. Sullivan acknowledged the receipt of $22,500 from the American Concrete Pipe Company and stated that he received it for other persons and he refused to state for whom he received it, and therefore gave examining officers no opportunity to verify his claims”; and, second, the admission in evidence of a portion of a letter written by the witness to a Mr. Williams, internal revenue agent at Los Angeles. This testimony was given on redirect examination of the witness, after appellant had opened up the…