United States v. Joseph E. Flynn

ALDRICH, Senior Circuit Judge.

In this appeal from convictions under a three-count indictment charging the filing of fraudulent income tax returns for the years 1962-64, 26 U.S.C. § 7201, we are faced at the outset with a question of procedure — whether to discuss points having a possibility of merit and omit the rest, or to write more fully. The conspicuous falsity of defendant’s testimony, coupled with the briefing of many worthless matters requiring extensive checking, leads us to comment.

Defendant’s initial complaint is to the court’s failure to charge that there was no unreported income.…