People v. Smith

*1127Opinion

DRUMMOND, J.*

C. Arnholt Smith (defendant) appeals his conviction in May 1979, after a 118-day trial1 of two counts of tax fraud for the year 1971 (counts 1 and 2; Rev. & Tax. Code, §§ 19405 and 19406, respectively), two counts of tax fraud for the year 1973 (counts 3 and 4; Rev. & Tax. Code, §§ 19405 and 19406, respectively) and one count of theft in 1973 (count 5; Pen. Code, § 487, subd. 1). This already lengthy opinion will not be protracted by stating the facts twice; the relevant facts are presented below in connection with the arguments involving them.

First, the law regarding the…