United States v. Gorman, Cr. No. 40708.

• Decision Date: 25 September 1945
• Docket Number: Cr. No. 40708.
• Citation: 62 F. Supp. 347
• Parties: UNITED STATES v. GORMAN.
• Court: U.S. District Court — Eastern District of New York

62 F. Supp. 347

UNITED STATES v. GORMAN.

Cr. No. 40708.

District Court, E. D. New York.

September 25, 1945.

T. Vincent Quinn, U. S. Atty., of Brooklyn, N. Y. (James D. Saver, Asst. U. S. Atty., of Brooklyn, N. Y., and Howard G. Campbell, Sp. Asst. to Atty. Gen., of counsel), for plaintiff.

Corbin & Bennett, of New York City, for defendant.

BYERS, District Judge.

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
                "Deductions
                   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...