[DOWNLOAD] "Himmelfarb v. United States. Tormont V." by United States Court of Appeals Ninth Circuit. # Book PDF Kindle ePub Free
eBook details
- Title: Himmelfarb v. United States. Tormont V.
- Author : United States Court of Appeals Ninth Circuit.
- Release Date : January 03, 1949
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 91 KB
Description
Sam Ormont and Phillip Himmelfarb were, on January 22, 1947, jointly charged by a federal grand jury with four counts under Section 145(b) of the Internal Revenue Code, 26 U.S.C.A. ? 145(b). Count one charged that Ormont and Himmelfarb attempted to defeat and evade federal income tax owed by Ormont for the calendar year 1944 by filing a false tax return understating Ormonts net income and income tax for that year. Count two contained similar charges against both in connection with Himmelfarbs return for income and income tax for 1944. Counts three and four contained similar charges against Ormont as to his returns for the years 1942 and 1943. Individual returns were filed by Himmelfarb and Ormont at the proper times as to income received in the conduct of the Acme Meat Co. An information return was subsequently filed by them for "Miscellaneous Enterprises", asserted by them to be a joint venture, for the fiscal year beginning May 1, 1944, and ending April 30, 1945, in the sum of $71,388.84 with no deductions or other information stated and disclosing an equal division between them of income.