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This section contains the nature of the case and procedural background.

D went to trial on seven counts charging violations of law as to income taxes. Counts V, VI and VII, on which D was convicted, charged him with making and subscribing false and fraudulent corporate income tax returns, of corporations controlled by him. Courts I, II, and III were dismissed, thus removing the issue of tax evasion from the trial. The jury acquitted D as to Count IV. At trial, D was prevented from introducing evidence to establish that, during the period in question, he actually overpaid his taxes by neglecting to make permissible deductions. Because he was tried only for wilfully making false statements on his and his corporations' tax returns, his tax liability or overpayment was irrelevant. D appealed. That the return was false in certain particulars is not disputed. Although not charged with nor being tried for income tax evasion, D says that he should have been allowed to introduce proof showing that the falsity resulted in no tax deficiency.

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