The case was decided alongside United States v. Sommers et al. Respondents in both cases were convicted of violations of penal provisions of the Revenue Acts and for conspiracy.

After obtaining a second remand from the circuit court of appeals on the ground of still further newly discovered evidence, respondents filed in the district court an amended motion for a new trial.

Petitioners contended that their convictions were improper because they were based on perjured testimony.

The court concluded that no reviewable issue of law was presented and that the appeal should have been dismissed as frivolous.

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