Thurston v. United States

Fifth Circuit

Thurston v. United States

17 F.2d 770, 1927 U.S. App. LEXIS 3046

CourtCourt of Appeals for the Fifth Circuit

DecidedFebruary 28, 1927

DocketNo. 4833

StatusPublished

Cited by1 cases

This text of 17 F.2d 770 (Thurston v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Thurston v. United States, 17 F.2d 770, 1927 U.S. App. LEXIS 3046 (5th Cir. 1927).

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Opinion

BRYAN, Circuit Judge.

Thurston was convicted of the willful misapplication of the funds of a national bank, while he was manager of its discount department, in violation of R. S. § 5209 (Comp. St. § 9772).

Entries in the bank’s records disclosed the collection of $440 as interest on a certain account held by the bank, and a failure to give credit for a corresponding, or any, amount. That such failure was intentional, and not due to a mistake in bookkeeping, was indicated by the erasure of a credit of $440, and by the correct entry of other items of interest. All the bookkeeping entries mentioned, including the one that was erased, were in defendant’s handwriting.

[771]*771Defendant seeks a reversal on the ground that the evidence falls short of showing that the bank sustained any loss. It is argued that, in order to make the proof complete, it was incumbent on the government to show that the bank’s books were out of balance, and that this could only be done by a complete record of the day’s business. The evidence adduced shows that defendant collected $440, which he intentionally failed to deposit in the bank. The inference is plain that the bank lost that amount; and this is so, whether the loss was disclosed by its records; or concealed by a false entry.

The judgment is affirmed.

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BRYAN, Circuit Judge.

Thurston was convicted of the willful misapplication of the funds of a national bank, while he was manager of its discount department, in violation of R. S. § 5209 (Comp. St. § 9772).

Entries in the bank’s records disclosed the collection of $440 as interest on a certain account held by the bank, and a failure to give credit for a corresponding, or any, amount. That such failure was intentional, and not due to a mistake in bookkeeping, was indicated by the erasure of a credit of $440, and by the correct entry of other items of interest. All the bookkeeping entries mentioned, including the one that was erased, were in defendant’s handwriting.

[771]*771Defendant seeks a reversal on the ground that the evidence falls short of showing that the bank sustained any loss. It is argued that, in order to make the proof complete, it was incumbent on the government to show that the bank’s books were out of balance, and that this could only be done by a complete record of the day’s business. The evidence adduced shows that defendant collected $440, which he intentionally failed to deposit in the bank. The inference is plain that the bank lost that amount; and this is so, whether the loss was disclosed by its records; or concealed by a false entry.

The judgment is affirmed.

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17 F.2d 770, 1927 U.S. App. LEXIS 3046, Counsel Stack Legal Research, https://law.counselstack.com/opinion/thurston-v-united-states-ca5-1927.

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