United States v. Robert J. Callanan

BUTZNER, Circuit Judge:

Robert J. Callanan was convicted of attempting to evade income taxes in 1962 and 1963 in violation of 26 U.S.C. § 7201. 1 His assignments of error chal lenge the sufficiency of the evidence, the admission of certain testimony, and the denial of motions for a mistrial and for a new trial on the ground of prejudice. During the course of the trial the district judge painstakingly considered these points. His rulings were proper, and we affirm the convictions for both tax years.

I

To establish that a taxpayer has violated § 7201 of the Internal Revenue Code the government…