United States v. Waldin, Civ. A. No. 15625.
| Citation | 139 F.Supp. 156 |
| Decision Date | 23 July 1951 |
| Docket Number | Civ. A. No. 15625. |
| Parties | UNITED STATES of America v. Ernest T. WALDIN. |
| Court | U.S. District Court — Eastern District of Pennsylvania |
Gerald A. Gleeson, U. S. Atty., James P. McCormick, Asst. U. S. Atty., Philadelphia, Pa., for plaintiff.
Benjamin R. Donolow, Philadelphia, Pa., for defendant.
Section 4047(e) (10) of the Internal Revenue Code, Title 26 U.S.C., provides: "Every officer or agent appointed and acting under the authority of any revenue law of the United States—
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"Who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift, or otherwise, any sum of money * * * for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do — shall be dismissed from office, shall be fined not less than $1,000 nor more than $5,000, and be imprisoned not less than six months nor more than three years".
In a single count, the defendant was indicted under this section for both demanding of, and accepting from Francesco Mogavero, $20,000 as payment for the settlement of an alleged violation of law. He was tried before a jury and found guilty. He has filed a motion for judgment of acquittal and asks, in the alternative, for a new trial.
The facts, looked upon in the light most favorable to the government, are as follows: In the early part of 1949, Francesco Mogavero, a medical doctor, was under investigation by agents of the Bureau of Internal Revenue concerning his income tax returns. From unreliable sources, he was led to believe that he was in serious trouble. His attorney attempted, without success, to ascertain if the Bureau of Internal Revenue believed that there was a discrepancy in his returns, and if so, its extent, and also if there was any belief that fraud was involved on the part of the taxpayer. The attorney therefore called upon the defendant, a zone deputy collector of the Bureau, to see if the latter could obtain the desired information. In the latter part of April of 1949, he introduced the defendant to the doctor at his office located at 1930 Chestnut Street, Philadelphia. The purpose of this meeting was to have the defendant assure the doctor of the falsity of a telegram, shown to him by a third party, purporting to be from the United States Attorney in Washington, D. C., and indicating that he was to be indicted for income tax evasion. Although the attorney advised him that he was not to be paid for his services, the defendant stated that he would try to get the information.
In August of that year, in a telephone conversation with the attorney, the defendant confirmed the story related by a person named "McDougal" that the only way out was to have the doctor pay a certain "group" $20,000, otherwise the doctor would be indicted for income tax fraud, and his name would be "spread all over the paper". The attorney emphatically replied that he would advise his client not to pay any money to "them".
On September 13, 1949, the defendant went to the doctor's office at 1930 Chestnut Street, and told him that he now had the right connections, but it would cost him money. For the latter reason, he advised the doctor to drop his present attorney. He then told the doctor that a person by the name of "Bill" would telephone him at his South Fifteenth Street office the following morning.
The next day, the defendant went to the doctor's office on South Fifteenth Street and while he and the doctor were waiting for "Bill's" call, he told the doctor that his income tax affairs were in serious condition but "the group" will quash the indictment and show him the amount which he must pay on his prior income tax returns. When the telephone rang, the doctor answered it. The call was for the defendant. He therefore handed the telephone to the defendant. After a short time, the defendant in turn handed the telephone to the doctor and said: "This is Bill". When the doctor completed his telephone conversation, he told the defendant that "Bill" wanted $20,000 in cash. Since the doctor appeared doubtful whether he would pay the money, the defendant said that he would telephone him in the evening to ascertain if he would comply with the demand. He advised the doctor, in the meantime, to call the authorities of the hospital with which he was professionally connected. On the same day the hospital authorities referred him to Walter B. Gibbons, Esquire, a prominent Philadelphia attorney.
At 7 P.M. of the same day, the defendant telephoned the doctor to learn of his decision. The doctor told him that he would pay "them" $15,000 instead of $20,000. The defendant replied: "As far as I am concerned, I want no parts of...
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U.S. v. Temple
...because Chinese inspector at U.S. port was not an officer or agent acting under authority of the revenue laws); United States v. Waldin, 139 F.Supp. 156, 158-59 (E.D.Pa. 1951) (prosecution under 26 U.S.C. § 4047(e)(10) not allowed on grounds that tax collector did not use his authority, or ......
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United States v. Waldin, 12276.
...least color of authority, "to compromise, adjust or settle the taxpayer's violation or alleged violation of law." United States v. Waldin, D.C.E.D.Pa.1951, 139 F.Supp. 156, 158. But the conduct described in that particular clause (10) is much more definite and narrow than the conduct proscr......
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United States v. Waldin, Cr. No. 18512.
...in the present case also found that he accepted. The trial judge in the previous case granted judgment of acquittal, U. S. v. Waldin, D.C. E.D.1951, 139 F.Supp. 156. That acquittal, however, does not protect defendant from a conviction in the present case. In the present case defendant is c......
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Pipkin v. United States, 16220.
...proceeds from his unwarranted reliance on the two cases he cites, Blunden v. United States, 6 Cir., 169 F.2d 991, and United States v. Waldin, D.C., 139 F.Supp. 156. If these cases go as far as the appellant contends for, and there is certainly warrant for so contending, we think the undisp......