United States v. Gerdel, No. 27012(2).
| Court | United States District Courts. 8th Circuit. United States District Court (Eastern District of Missouri) |
| Writing for the Court | Robert C. Ely, of St. Louis, Mo., for defendant |
| Citation | 103 F. Supp. 635 |
| Parties | UNITED STATES v. GERDEL. |
| Decision Date | 18 February 1952 |
| Docket Number | No. 27012(2). |
103 F. Supp. 635
UNITED STATES
v.
GERDEL.
No. 27012(2).
United States District Court E. D. Missouri, E. D.
February 18, 1952.
George L. Robertson, U. S. Atty., Herbert H. Freer, Asst. U. S. Atty., of St. Louis, Mo., for plaintiff.
Robert C. Ely, of St. Louis, Mo., for defendant.
HULEN, District Judge.
Defendant by indictment is charged in three counts with violation of Section 4047 (e) (2), Title 26 U.S.C.A., 53 Stat. 496. Each count of the indictment is the same except as to the date of the offense. The charge in Count One reads as follows: "Cletus H. Gerdel, hereinafter referred to as the defendant, being then and there an officer and agent appointed and acting under the authority of the revenue laws of the United States, to wit, an Accounting and Auditing Assistant in the office of the Collector of Internal Revenue for the First Collection District of Missouri, Unlawfully, Willfully and Feloniously did knowingly receive of and from one George J. Neumer a certain fee, compensation and reward, except as by law provided, for the performance of a duty, in that he, the said defendant, being then and there an Accounting and Auditing Assistant, as aforesaid, did receive of and from the said George J. Neumer a certain check in the amount of
Defendant entered a plea of not guilty and waived trial by jury in writing. The issue of guilt or innocence as to each count was submitted on agreed statement ("Stipulation") of facts. Facts pertinent to the disposition of the case are as follows:
"1. Defendant, Cletus H. Gerdel, was at all of the time herein mentioned an employee and agent appointed and acting under the authority of the revenue laws of the United States, being an Accounting and Auditing Assistant in the office of the Collector of Internal Revenue for the First Collection District of Missouri, he having first entered such service on or about December 9, 1947; that he was so employed as such agent continuously thereafter up to and including February 19, 1951.
* * * * * *
"3. On or about January 15, 1949, in pursuance of an appointment made by telephone between the defendant and the taxpayer, George J. Neumer, defendant during the evening, after working hours, of said date went to the home of the said Neumer at 420 California Avenue in Webster Groves, St. Louis County, Missouri, for the purpose of securing the necessary records and information for the preparation of the 1948 Federal and State income tax returns for the said George J. Neumer and Frances Neumer; that defendant at that time obtained the records, data and figures necessary for the preparation of said returns, which were only partially completed by defendant at the time, the blanks being signed by the taxpayers and given to defendant to complete such returns and file the same upon completion in the office of the Collector for said District located in the Federal Building, City of St. Louis, Missouri; that defendant did thereafter complete said returns at his home and filed the same in the Collector's office at the aforementioned location.
"4. Upon furnishing the defendant the necessary preliminary records, data and other information for the final completion and filing of said returns, which was done at the Neumer home above-mentioned, Mr. Neumer inquired of defendant how much he owed him for his work in preparing the said returns, to which inquiry the defendant replied, "Is $25.00 too much?", and to which Mr. Neumer answered that the amount was satisfactory, and thereupon and at that time prepared his personal check in the amount of $25.00, drawn on the Webster Groves Trust Company, Webster Groves, Missouri, dated January 15, 1949, payable to "Mr. C. H. Gerdle", which said check he delivered to defendant and which said check defendant thereafter converted into cash and applied the proceeds to his own personal use.
* * * * * *
"7. It has long been the practice of the Treasury Department and followed in the office of the Collector of Internal Revenue for the First Collection District of Missouri that agents and employees during working hours furnish taxpayers assistance in the preparation and filing of their income tax returns, same being a part of the official duties of such agents and employees, for which no charge or compensation is made to the taxpayers.
"8. During the years of service of defendant as such agent in said Collector's office and previous to the preparation of any of the tax returns hereinabove mentioned, defendant had his attention called officially to the regulations of the Department of Internal Revenue, prohibiting employees and agents of the Treasury Department from accepting any compensation for services rendered in connection with their official duties."
The Government claims that defendant's duty to prepare income tax returns for taxpayers is not confined to his working hours, but covers the performance of that work rather than the time or place of performance. Defendant's position is that he had
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Crandon v. United States Boeing Company, Inc v. United States, s. 88-931
...462, 463 (ND Tex.1979); Exchange National Bank of Chicago v. Abramson, 295 F.Supp. 87, 89-91 (Minn.1969); United States v. Gerdel, 103 F.Supp. 635, 638-639 (ED Mo.1952); United States v. Morse, 292 F. 273, 276-277 (SDNY 1922). Only one of these scarce judicial references, a 1952 District Co......
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United States v. Waldin, 12276.
...that Judge KALODNER and Judge HASTIE join in this dissent. --------Notes: 1 As was done in United States v. Gerdel, D.C.E.D.Mo.1952, 103 F.Supp. 635. 2 McCormick, Evidence §§ 195, 196 (1954); 4 Wigmore, Evidence §§ 1174(1), 1179-85 (3d ed. 1 This is what the government argues: "The governme......
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United States v. Pratt, Criminal Case No. ELH-12-401
...be salary. See, e.g., United States v. Project of Government Oversight, 616 F.3d 544 (D.C. Cir. 2010) ("POGO"); United States v. Gerdel, 103 F. Supp. 635 (E.D. Mo. 1952). In POGO, the D.C. Circuit expressly disagreed with the Crandon concurrence, and held that lump-sum payments were covered......
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United States v. Johnson, 16256.
...if he did so away from his office and after regular working hours. Defendant relies on United States v. Gerdel, D.C.E.D.Mo.E.D., 1952, 103 F. Supp. 635. Gerdel was charged under § 4047(e) (2) predecessor statute to § 7214(a) (2) with which we are not here concerned. That statute dealt with ......
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Crandon v. United States Boeing Company, Inc v. United States, Nos. 88-931
...462, 463 (ND Tex.1979); Exchange National Bank of Chicago v. Abramson, 295 F.Supp. 87, 89-91 (Minn.1969); United States v. Gerdel, 103 F.Supp. 635, 638-639 (ED Mo.1952); United States v. Morse, 292 F. 273, 276-277 (SDNY 1922). Only one of these scarce judicial references, a 1952 District Co......
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United States v. Waldin, No. 12276.
...that Judge KALODNER and Judge HASTIE join in this dissent. --------Notes: 1 As was done in United States v. Gerdel, D.C.E.D.Mo.1952, 103 F.Supp. 635. 2 McCormick, Evidence §§ 195, 196 (1954); 4 Wigmore, Evidence §§ 1174(1), 1179-85 (3d ed. 1 This is what the government argues: "The governme......
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United States v. Pratt, Criminal Case No. ELH-12-401
...be salary. See, e.g., United States v. Project of Government Oversight, 616 F.3d 544 (D.C. Cir. 2010) ("POGO"); United States v. Gerdel, 103 F. Supp. 635 (E.D. Mo. 1952). In POGO, the D.C. Circuit expressly disagreed with the Crandon concurrence, and held that lump-sum payments were covered......
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United States v. Johnson, No. 16256.
...if he did so away from his office and after regular working hours. Defendant relies on United States v. Gerdel, D.C.E.D.Mo.E.D., 1952, 103 F. Supp. 635. Gerdel was charged under § 4047(e) (2) predecessor statute to § 7214(a) (2) with which we are not here concerned. That statute dealt with ......