Case No. 14,576.

UNITED STATES v. BENZ.

District Court, N. D. Illinois.

1868.

INTERNAL, REVENUE—INCOME TAX—FALSE RETURN.

Philip Benz was indicted for making a fraudulent return of his income for taxation. It appeared that he had subscribed to a statement that his income was less than $1,000, but, after receiving a “warning,” sent at the instigation of his brother, he made a return showing an income of $3,500. Held, that the oath, or even subscription to the return, is not needed to constitute it a fraudulent return; but that, if the party makes a false return, intending it to be acted on by the offices of the government, knowing its contents to be untrue, an indictment will lie.

[Decided by DRUMMOND, District Judge. Nowhere reported; opinion not now accessible. Statement of the point determined was taken from 7 Int. Rev. Rec. 25.1]

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