Court Opinion

ID: 9450161
Source: CourtListenerOpinion
Date Created: 2023-08-04 16:37:25.488751+00
Date Added: 2024-06-11T17:32:10.800122
License: Public Domain

MATTHES, Circuit Judge
(concurring) .
In concurring, I am constrained to add a few words in regard to the lesser offense instruction under 26 U.S.C. § 7207. In my dissenting opinion in Janko v. United States, 281 F.2d 156, 171, I attempted to demonstrate that § 7207 was applicable to income tax returns. However, the failure of the Supreme Court to resolve this question in Janko v. United States, 366 U.S. 716, 81 S.Ct. *2961662, 6 L.Ed.2d 846, although afforded the opportunity to do so, may lend support to the belief that my position is untenable. At any rate, a continued expression of my views would be in disregard of established realities.