United States v. Marvin D. Bland

INGRAHAM, Circuit Judge.

This is an appeal from a conviction of tax evasion in violation of 26 U.S.C. § 7201. Appellant Bland was a manufacturer’s representative for World Carpet Mills of Dalton, Georgia. Appellant was charged with the substantive offense of tax evasion for the years 1962 through 1964, inclusive. While appellant does not seriously dispute that over $58,000 in taxes are due and owing to the United States, he volubly disputes the presence of any intent to evade taxes.

On appeal appellant’s case rises or falls on two issues raised by preliminary motions and preserved for appeal.

I

A…