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DEPARTMENT OF JUSTICE Ne. WHR WASHINGTON, D. ¢. P False e entries in books and reports of netional | . 4 ( a ce ye . 7 Under dete of the 10th fnatant tne Supreme ¢ Court handed down its f opinion in the case of John offnarvy, formerly an officer of the Montgomery County Rational Bank of fockviile, Maryland, holding that the transeription into a record of the bank of the forged signature of an endorser on a promissory note constitutes a false entry. Near the close of that opinion the Court said: | "Whether the conclusion would be the same if the Signature had been genuine, but the signer had been ‘ known to be an insolvent, or a man of straw {ef. uCooper ¥. United States, 13 F, (2d) 16;YMorse v. joneted States, supra ; United States vy, ay supra, illingsley v. United States, “supre), here is no occasion to determine. Our « decision Goes not go ve _ beyond the limits of the case before us," oO Tow "wil recall that in the Cooper case the Court: of ‘Appeals. held that entries “Fosulting trom the discounting of an | accommodation note rn of an insolvent maker wore true entries. The other cases cited nea otherwise.” oe . Be oe a In view of thyh reference by the Supreme Court, and the lack of - uniformity in the ‘decisions cited, I shall be Glad to have the ac- countants set out the entries in such cases as false entries. Ina