United States v. Robert E. Helina

OPINION

LUCAS, District Judge:

I. FACTS

Defendant was indicted on three counts of income tax evasion, in violation of 26 U.S.C. § 7201, and four counts of wilfully subscribing a false income tax return, in violation of 26 U.S.C. § 7206(1). Defendant was convicted by a jury on all seven counts. He now appeals from the judgment of conviction and urges as error:(1) That the prosecution was permitted to comment upon the fact that he chose to exercise his fifth amendment right in dedining to turn over his books and records to Government agents who were conducting the criminal investigation of his tax…