United States v. Joseph Waters
457 F.2d 805
3rd Cir.
1972
Check Treatment

OPINION OF THE COURT

PER CURIAM:

Appellant contends that there was insufficient evidence to sustain a conviction of knowingly and wilfully making a false statement in a matter within the jurisdiction of a department or agency of the United States, 18 U.S.C.A. § 1001. His major contention is that any falsification of records was directed to the Urban League of Philadelphia, a contractor with the Department of Labor, and not to a government agency itself. We find this appeal to be without merit. See *806 Ebeling v. United States, 248 F.2d 429 (8th Cir.), cert. denied sub nom., Emerling v. United States, 355 U.S. 907, 78 S.Ct. 334, 2 L.Ed.2d 261 (1957).

The judgment of conviction will be affirmed.