United States v. John David Gardner

HUG, Circuit Judge:

John David Gardner appeals his conviction on three counts of willfully attempting to evade federal income taxes, in violation of 26 U.S.C. § 7201. The jury found that Gardner had understated his taxable income in each of the years 1968, 1969, and 1970. Gardner raises numerous contentions on appeal, none of which requires reversal of his conviction. We affirm.

I

After Gardner’s indictment on three counts of tax evasion, the Government sought to strike a plea bargain with Gard ner. The Government offered to abandon plans to seek a second indictment against Gardner on charges of…