# United States v. Costello, 221 F.2d 668 (2d Cir. 1955)

Canonical: https://mobfiles.org/items/courtlistener-us-v-costello-221-f2d-668/

Second Circuit opinion of April 5, 1955 affirming Frank Costello's conviction for attempting to evade income taxes for 1947, 1948 and 1949, proved on a net-worth theory.

United States Court of Appeals, Second Circuit, docket 23149, decided April 5, 1955. Costello was convicted of "wilful attempts 'to evade or defeat a large part of the income tax' for the years 1947, 1948 and 1949." The government proved the case on a net-worth theory. Judge McGohey imposed five years on each count.

The court affirmed. The Supreme Court affirmed in turn in [Costello v. United States, 350 U.S. 359 (1956)](/items/courtlistener-costello-v-us-350-us-359/).

## Sources

- CourtListener (Free Law Project), text of the opinion: https://www.courtlistener.com/opinion/236448/united-states-v-frank-costello/