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UNITED STATES v. WOODNER

November 28, 1960

UNITED STATES of America
v.
Ian WOODNER, Defendant



The opinion of the court was delivered by: SUGARMAN

The United States of America moves 'for an order under Rule 7(f) of the Federal Rules of Criminal Procedure, 18 U.S.C.A. permitting the plaintiff to amend its original bills of particulars herein'.

In support of its motion, the government shows inter alia, that the defendant has been indicted for attempted evasion of income taxes due and owing for the years 1950-1953 inclusive.

 On July 17, 1957, the Grand Jury filed an indictment (C 153-225) charging that:

 '1. On or about the 18th day of July, 1951, in the Southern District of New York, Ian Woodner, the defendant, did wilfully and knowingly attempt to defeat and evade a large part of the income tax due and owing by him to the United States of America for the calendar year 1950 by filing and causing to be filed with the Collector of Internal Revenue for the Third Internal Revenue Collection District of New York, in the Borough of Manhattan, City of New York, a false and fraudulent income tax return, wherein he stated that his net loss for said calendar year was the sum of $ 14,775.58 and that there was no tax due and owing thereon, whereas in truth and in fact, as he then and there will knew, his net income for the said calendar year was the sum of $ 46,117.60, upon which said net income he owed to the United States of America an income tax of $ 21,453.33. (Section 145(b), Internal Revenue Code of 1939; Title 26, U.S.Code, Section 145(b).'

 On September 12, 1958, the Grand Jury filed another indictment (C 156-333) charging in the first count that:

 'On or about the 15th day of September, 1952, in the Southern District of New York, Ian Woodner, the defendant, did wilfully and knowingly attempt to evade and defeat a large part of the income tax due and owing by him to the United States of America for the calendar year 1951 by filing and causing to be filed with the Director of Internal Revenue, Upper Manhattan District, New York, New York, a false and fraudulent income tax return, wherein it was stated that he had incurred a net loss for the said calendar year in the sum of $ 23,314.65 and that there was no tax due and owing thereon, whereas in truth and in fact, as he then and there well knew, his net income for the said calendar year was the sum of $ 31,491.30, upon which said net income there was owing to the United States of America an income tax of $ 13,370.78. (Section 145(b), Internal Revenue Code of 1939; Title 26, United States Code, Section 145(b)).'

 On July 11, 1958 and on December 5, 1958, the government filed bills of particulars relating to the charges contained in the indictments, in which it itemized unreported salary, capital gains, interest payments, rental income and constructive dividends allegedly received by defendant.

 The bill of particulars addressed to indictment C 153-225 itemizes the unreported gross income as follows:

 '1. For the calendar year 1950, the defendant had a gross income of $ 77,387.81, deductions of $ 31,270.21 and exemptions of $ 600. '2. The gross income of the defendant for the calendar year 1950 was received from the following sources: "Salary "Jonathan Woodner Co. $ 30,000.00 "Constructive Dividends "Jonathan Woodner Co. "Payment to Detectives. 48,257.74 "Refund of Filing Fee 9,720.00 "Fenwood Corporation "Rental Income 2,915.44 "Rental Income "Dwellings -- Washington, D.C. and Darby, Pa. 666.07 "Loss of Partnership "Pinebrook Woods Co. (14,171.44)"

 resulting in the balance of $ 46,117.60 alleged in the indictment.

 The bill of particulars addressed to the first count of indictment C 156-333 itemizes the unreported gross income as follows:

 '1. For the calendar year 1951, the defendant had an adjusted gross income of $ 39,811.30, deductions of $ 8,320 and exemptions of $ 600. '2. The adjusted gross income of the defendant for the calendar year 1951 was made up of the following items: "Salary "Jonathan Woodner Co. $ 30,000.00 "Sale of Capital Assets 5,000.00 "Constructive Dividends "Jonathan Woodner Co. "Payments to Detectives 47,065.50 "Income Arising From Interest "Payments of Chanute Gardens Corp. and Chanute Apartments Corp. 7,740.45 "Net Loss from Land and Dwellings Washington, D.C., Upper Darby, Pa. and Cincinnati, Ohio ($ 49,994.65) ///////////////-- "Adjusted Gross Income $ 39,811.30"

 resulting in the balance of $ 31,491.30 alleged in that count of the indictment.

 The government now seeks to increase the unreported income by including additional sources and amounts by amendment of its bills of particulars to sums 70% And 60% Greater than ...


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