United States v. Anthony J. Giacalone

LIVELY, Circuit Judge.

The defendant appeals his jury conviction for income tax evasion. The indictment charged violation of 26 U.S.C. § 7201 1 with respect to taxes due for the years 1968, 1969, 1970 and 1971. The jury returned guilty verdicts for the first three years but found the defendant not guilty with respect to 1971.

The defendant filed joint income tax returns with his wife and paid the taxes which the returns indicated were due. The government charged that the defendant understated his taxable income by substantial amounts in each of the indictment years. The government’s evidence…