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UNITED STATES v. LINENBERG

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF PENNSYLVANIA


November 24, 1959

UNITED STATES of America
v.
Max LINENBERG

The opinion of the court was delivered by: GRIM

A jury has found Max Linenberg guilty on 16 counts of willfully attempting to evade or defeat a part of the retail dealer's tax on furs during 1953, 1954, and 1955, in violation of Section 2707(c) of the Internal Revenue Code of 1939, 26 U.S.C.A. (I.R.C.1939) § 2707(c), and Section 7201 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7201. He has moved for a new trial and for judgment of acquittal.

Section 7201 provides:

 'Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall * * * be guilty of a felony * * *.'

 Section 2707(c) of the 1939 Code is identical in all material respects.

 Retail dealers in furs are required to collect the tax on the sale of each fur and to file returns and remit the tax periodically. Monthly returns were required through June, 1953, and quarterly returns thereafter. The defendant, who conducted a retail fur store with his brother, filed 16 returns during the years 1953, 1954, and 1955, and paid the tax which the returns showed to be due. Each of the returns was false in that each of them substantially understated the amount of the sales and the amount of tax which was due. Defendant knew that each return was false and he intended that each return should be false. The total tax due for the years 1953, 1954 and 1955 was $14,070.21 The total tax reported and remitted for this period was 4,341.69 The deficiency was $ 9,728.52

19591124

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