United States v. Marvin Miller

BARNES, Senior Circuit Judge:

This is an appeal from appellant’s conviction on 22 counts of a 24-count indictment charging tax evasion (26 U.S.C. § 7201), making and subscribing false tax returns (26 U.S.C. § 7206(1)), mail fraud (18 U.S.C. § 1341), and filing false claims against the United States (18 U.S.C. § 287). 1

During the period of January 1, 1968, through June 1, 1970, Miller operated Covina Publications, Inc. (“Covina”) and two related companies. The primary business of Covina was the sale of adult books, films and devices to the general public by mail order and to wholesale…