Citation Codes Equivalent Citations citation codes Docket Number No. 71-1559. Attorney(S) William J. Brady, Jr., Philadelphia, Pa., for appellant. Jeffrey M. Miller, Asst. U.S. Atty., Philadelphia, Pa., for appellee. Judges John Biggs Francis Lund Van Dusen Ruggero John Aldisert Acts Crimes And Criminal Procedure — Fraud And False Statements — Crimes — Statements Or Entries Generally See more information ... Smart Summary Please sign up to generate summary. UNITED STATES OF AMERICA v. JOSEPH WATERS, APPELLANT. 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 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.