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UNITED STATES v. GORMAN

September 25, 1945

UNITED STATES
v.
GORMAN



The opinion of the court was delivered by: BYERS

"Deductions: Motion for bill of particulars addressed to indictment containing one count, which alleges that the defendant, as to his income and victory tax for the calendar year 1943, attempted to evade a large portion thereof by filing a false and fraudulent return wherein he stated that his net income for said calendar year was $ 26,654 and that the tax due and owing thereon was $ 10,961.55, whereas in truth his net income for that year was the sum of $ 1,047,511, as follows: "Gross Income: Salaries, etc., net $ 5,050 Capital gain 1,250 Other income 1,044,007 Contributions $ 1,500 Interest 250 Taxes 626 Other deductions 420 2,796 "Net Income $ 1,047,511"

That upon the said net income he owed the United States of America $ 946,706; that the true facts were concealed from the United States in violation of law.

 The specifications demanded by the defendant are as follows:

 '1. State in detail the items of income making up the item of $ 1,044,007. of 'other income' set forth in the indictment.

 '2. As to each of such items of other income, state when it is claimed the same was received by or paid to the defendant.

 '3. As to each of such items of other income, state by whom it is claimed the same was paid to the defendant.

 '4. As to each of such items of other income, state where it is claimed that the same was paid to the defendant.

 '5. As to each of such items of other income, state the manner in which it is claimed payment was made, whether by cash, by check, by goods, services or other means.

 '6. As to each of such items of other income, state what the transaction was by reason of which it is claimed that such other income was received by him, whether he bought or sold merchandise, or performed, or agreed to perform, work, labor and services.'

 In connection therewith the defendant makes an affidavit to the effect that he does not know how the government arrives at the figures above quoted, and that he correctly reported his income, and that he is advised that in order to prepare for trial 'we should be advised by the government of the transactions which it claims I had resulting in such other income, of the sources from which it is claimed I derived such other income, and of the time and place of payment of such alleged other income. This information I am unable to furnish to my attorneys, since I do not know what the government's claim is as to such other income.'

 The defendant's chief reliance is upon the case of Singer v. United States, 58 F.2d 74, where a conviction in such a case was reversed by the Third Circuit Court of Appeals, and apparently one reason that contributed to that result was the denial of a motion in the District Court for a bill of particulars of the items constituting 'other income'.

 Other cases approving of the granting of such motions are: Rose v. United States, 10 Cir., 128 F.2d 622, at page 624; United States v. Empire State Paper Corporation et al., D.C., 8 F.Supp. 220; United States v. Farrington, D.C., 11 F.Supp. 215; United States v. Yoffe, D.C., 52 F.Supp. 175, at page 177. Contra: United States v. Wexler, D.C., 6 F.Supp. 258.

 The ruling on this subject was not commented upon on the appeal from conviction, reported in United States v. Wexler, 2 Cir., 79 F.2d 526.

 In the decision of the motion in the Wexler case, reference was made to United States v. Miro, 2 Cir., 60 F.2d 58, at page 60, also an income tax case, in which the Court remarked: 'In revenue offenses, the particular means need not be alleged in the ...


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