Even if the defendant retained only an equitable interest in the boats, failure to list that interest could support the charge. See United States v. Schireson, 116 F.2d 881, 883 (3d Cir. 1940); Goetz v. United States, 59 F.2d 511, 512 (7th Cir.), cert. denied, 287 U.S. 649, 53 S.Ct. 95, 77 L.Ed. 561 (1932). See also Duggins v. Heffron, 128 F.2d 546, 548 (9th Cir. 1942).
Reasonably construed the indictment charges concealment by failure to schedule. Cf. United States v. Young, 7 Cir., 339 F.2d 1003; United States v. Zimmerman, 7 Cir., 158 F.2d 559; Goetz v. United States, 7 Cir., 59 F.2d 511. Count I was dismissed at the close of the government's evidence when it became evident from the notary's testimony that the defendant had not been sworn upon oath.