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UNITED STATES v. PALERMO

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF PENNSYLVANIA


December 5, 1957

UNITED STATES of America
v.
Frank PALERMO, a/k/a Frank 'Blinkey' Palermo, 250 South Broad Street, Philadelphia, Pa

The opinion of the court was delivered by: GRIM

Defendant has been found guilty of having willfully failed to pay income tax on time in violation of Section 145(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. (I.R.C.1939) 145(a), and Sec. 7203 of the Internal Revenue Code of 1954, 26 U.S.C.A. 7203, which in substantially identical language provide:

'Any person required under this chapter to pay any * * * (income) tax * * * who willfully fails to pay such * * * tax * * * at the time or times required by law * * * shall, in addition to other penalties provided by law, be guilty of a misdemeanor * * *' *fn1"

 Defendant has filed a motion for judgment of acquittal or in the alternative for a new trial.

 The tax years involved in the present case were the calendar years 1953 and 1954. The 1953 tax, $ 2,672.17, was due on March 15, 1954. The 1954 tax, $ 4,025.73, was due on April 15, 1955. All the 1953 and 1954 taxes plus interest and penalties were paid on September 25, 1956, after an intensive effort to collect on the part of the Internal Revenue Service, including a threat of criminal prosecution. The tax returns were filed correctly and on time. Failing to pay his income tax on time was not a new or unusual experience for defendant. Although he always filed the returns on time, starting in 1948 he never paid the tax on time. His taxpaying record, with only one extension of the time for payment, and without any satisfactory explanation as to the lateness in payment, n2 shows the following: n3 Year Due n4 Paid 1947 3/15/48 10/13/48 $2,000.00 3/24/49 1,549.22 1948 3/15/49 5/11/50 500.00 7/31/50 500.00 9/ 6/50 500.00 9/11/50 954.63 1949 3/15/50 11/ 1/50 500.00 12/ 4/50 500.00 7/17/51 500.00 11/15/51 800.00 1/23/52 1,084.74 2/13/52 200.00 3/ 4/52 250.00 3/12/52 278.16 3/24/52 200.00 9/25/56 679.87 1950 3/15/51 10/10/52 500.00 11/ 5/52 500.00 1/29/53 750.00 7/24/53 4,743.92 9/25/56 641.32 1951 3/15/52 7/24/53 4,764.97 12/ 9/54 746.03 4/ 5/56 1,393.45 9/25/56 1,100.08 1952 3/15/53 4/ 6/56 500.00 4/ 6/56 1,606.55 5/14/56 500.00 5/28/56 500.00 6/28/56 200.00 9/25/56 2,045.73 9/25/56 701.63 1953 3/15/54 9/25/56 3,178.91 9/25/56 452.18 1954 4/15/55 9/25/56 3,968.69 9/25/56 573.42 1955 4/15/56 12/31/56 2,500.00 3/ 5/57 2,015.13 Extension to 7/15/56 4/15/57 2,137.88

19571205

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