United States v. Joseph A. Lattus

The defendant was charged with three counts of violating 26 U.S.C. § 7206{1), willfully and knowingly making and subscribing federal individual income tax returns which he did not believe to be true and correct for the years 1968, 1969 and 1970. In a jury trial, the defendant was convicted of the charges for 1969 and 1970 and was acquitted with respect to 1968. The contention on appeal that the verdict was fatally inconsistent is without merit. “Consistency in the verdict is not necessary. Each count in an indictment is regarded as if it was a separate indictment.” Dunn v. United States, 284…