Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

UNITED STATES v. CAFE TRAYMORE

June 8, 1950

UNITED STATES
v.
CAFE TRAYMORE, Inc., et al.



The opinion of the court was delivered by: GODDARD

Motion for a bill of particulars by all three defendants.

The indictment contains three counts charging evasion of taxes in violation of U.S.C.A., Title 26, Sec. 145(b).

 The first count alleges that the defendant wilfully attempted to defeat and evade taxes due the United States by filing or causing to be filed a false and fraudulent corporation income and declared value excess profits tax return for Cafe Traymore, Inc. for the calendar year ending December 31, 1944. It then sets forth what it alleges to be the correct net income for the defendant corporation, derived as follows:

 Unreported cash receipts . . . $ 32,427.00

 Less:

 Net loss per return . . . $ 499.90

 Additional deductions . . . $ 2831.72

 Total . . . $ 3,331.62

 Correct Net income . . . $ 29,095.38

 The items 'Unreported cash receipts' and 'additional deductions' may be too indefinite to allow defendants to properly prepare their defense.

 Count Two of the indictment charges that defendant Samuel Rosenberg wilfully attempted to defeat and evade a large part of income tax due the United States by filing a false and fraudulent income tax return for the calendar year 1944. It then alleges that his true income for that year was $ 14,141.95, derived as follows:

 Net income per return . . . $ 6,862.37

 Unreported dividends and interest . . . ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.