Benjamin N. Cardozo

“ The case involves the construction of a statute of the United States which makes it a crime for an officer or employee of a Federal Reserve Bank, or of any member bank, to make any entry in its books with intent to defraud. ”

“ United States, supra. 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 (cf. Cooper v. United States (C.C.A.) 13 F. (2d) 16; Morse v. United States, supra; United States v. Warn, supra; Billingsley v. United States, supra) , there is no occasion to determine. Our decision does not go beyond the limits of the case before us. ”