United States v. Richard A. Gellman

This is an appeal from a conviction on two misdemeanor counts of failure to file an income tax return in violation of 26 U.S.C. § 7203. 1 Appellant relies on two contentions, both dealing with the admission at the trial of evidence claimed by him to have been inadmissible. The first alleged error was that when the witness who testified that he had formerly been a friend of the appellant’s was on the stand, he stated that Mr. Gellman told him repeatedly: “He always needed $100,000 a year to maintain his current lifestyle and he also made $100,000 a year.” No objection was made to this…