United States v. Lawrence Umfress

Lawrence Umfress was convicted after a jury trial on two counts relating to the false statement of his gross income on his United States individual income tax returns for the calendar years 1972 and 1973, in violation of 26 U.S.C., § 7206. On February 25, 1977, Umfress was sentenced to two terms of eighteen months imprisonment, with the sentences to run consecutively. The prescribed ten day period in which to file a notice of appeal, Rule 4(b), F.R.A.P., thus expired on March 7, 1977. Umfress did not file such notice until March 8, 1977.

The notice of appeal not being timely filed, this Court…