United States v. Joseph George Massa

SWYGERT, Senior Circuit Judge.

The issue presented in this appeal is whether the failure to give a venue instruction in this criminal case constitutes error. We hold that there was no error and affirm the conviction.

The defendant, Joseph George Massa, was indicted on five counts of presenting fraudulent tax returns as claims for tax refunds, in violation of 18 U.S.C. § 287. The indictment alleged that the returns were prepared, signed, and mailed in the Northern District of Indiana.

Evidence at trial established that in 1977 Massa contracted with Local 1014 of the United States Steel Workers,…