United States v. Lawton Scott Mock

FAY, Circuit Judge:

Appellant was convicted on two counts of tax evasion. Finding that the government was prohibited by collateral estoppel from presenting some of the factual evidence used to convict the appellant, we reverse.

Count I of the indictment charged a violation of 26 U.S.C. § 7203 (1976). The indictment alleged that the appellant failed to make an income tax return for gross income received during the calendar year 1972. Count II charged the appellant with wilfully and knowingly attempting to evade income tax due for income received during the calendar year 1972 by failing to make…