United States v. Gilkey

MEMORANDUM OPINION

EDWARD R. BECKER, District Judge.

This case raises the question whether venue for prosecution of a case arising under 26 U.S.C. § 7206(1) lies in the district where the defendant’s income tax return was filed, even though the returns were prepared and signed in and mailed from another district. 1 At a non jury trial the government proved that the defendant intentionally omitted certain income from his 1970 and 1971 federal individual income tax returns, whereupon we found the defendant guilty on two counts of violating that statute. Defendant, asserting that it is…