Source: https://openjurist.org/280/f2d/472/greenberg-v-united-states-of-america
Timestamp: 2019-04-23 10:22:15+00:00

Document:
James R. McGowan, Providence, R.I., with whom Lester H. Salter and Salter & McGowan, Providence, R.I., were on brief, for appellant.
Joseph Mainelli, U.S. Atty., Providence, R.I., with whom Arnold Williamson, Jr., and Samuel S. Tanzi, Asst. U.S. Attys., Providence, R.I., were on brief, for appellee.
The defendant was found guilty by a jury of filing false and fraudulent income tax returns on behalf of the Star Pharmacy, Inc., of which he was president and sole stockholder, for the years 1952 to 1954 (3 counts), and guilty of wilfully attempting to evade and defeat the payment of his individual tax for the years 1952 and 1953 (2 counts). Following jail sentences on each count to be served concurrently, and the imposition of separate fines, he appealed. There must be a new trial. Without considering whether there were other errors, we shall deal only with those which seem most likely to reoccur.1 These consist of prejudicial conduct by the United States attorney, and proof of the government's case through hearsay evidence.
We do not know what the court had in mind. Oratory on the issues in the case is one thing. The defendant was indicted for the years 1952 and 1953. Even if there were a showing that he had deliberately falsified his return on one occasion ten years earlier, we would doubt its relevancy. But here there was not even this, as there was no evidence that $17.81, paltry as it may have seemed, was a penny less than the amount owed. The government's tawdry charge of unpatriotism was not only unwarranted, it was inexcusable. It called for immediate correction and rebuke even if counsel had not risen to object.
The United States attorney commenced his final argument by informing the jury that he was 'a sort of thirteenth juror (who) applies his training in the evaluation of evidence, in analyzing evidence, and tries to convey to the jury just what part the evidence plays in the presentation of a case' (a description we find quite inappropriate, since counsel, unlike a juror, is not required to be impartial). Near the end of his argument the United States attorney sought to put this self-appointment to use. In vigorous language he expressed his personal opinion of the trustworthiness of the government's evidence and the consequent guilt of the accused. Upon objection interposed, the court ruled in the presence of the jury that the prosecutor had a right to argue 'his belief in the evidence.' Counsel continued, and the court overruled a second objection, but expressed a caution. The argument was then repeated.
Government counsel stated in oral argument before us that this was 'inapposite' because he is an 'advocate.' We are not clear whether he disapproves of the principle, or whether he considers himself outside of it. In either event we disagree. To permit counsel to express his personal belief in the testimony (even if not phrased so as to suggest knowledge of additional evidence not known to the jury), would afford him a privilege not even accorded to witnesses under oath and subject to cross-examination. Worse, it creates the false issue of the reliability and credibility of counsel. This is peculiarly unfortunate if one of them has the advantage of official backing.3 The resolution of question of credibility of testimony is for impartial jurors and judges. The fact that government counsel is, as he says, an advocate is the very reason why he should not impinge upon this quasi-judicial function. We believe the cannon to be elemental and fundamental. See also 1 Bishop, New Criminal Procedure 293 (2d ed. 1913); 6 Wigmore, Evidence 1806 (2d ed. 1940).
It is true that special circumstances, such as a personal attack upon counsel, may occasionally justify a reply. See, e.g., United States v. Socony-Vacuum Oil Co., Inc., 1940, 310 U.S. 150, 240-242, 60 S.Ct. 811, 84 L.Ed. 1129; Gridley v. United States, 6 Cir., 1930, 44 F.2d 716, 739; United States v. Battiato, 7 Cir., 1953, 204 F.2d 717, 719. Too much has sometimes been read into these case due in part, perhaps, to language in some of the opinions.4 To the extent that cases may be found that permit counsel to state their personal belief as a matter of course, we do not follow them. We agree with the statement that 'No one who is at all conversant with jury trials can fail to see the possible prejudice * * *.' State v. Gunderson, 1913, 26 N.D. 294, 297, 144 N.W. 659, 660.
Before turning to the evidence, there is one further incident that merits attention. During the trial, while testimony was being introduced following a recess, the court remarked that the defendant was not in the room. The United States attorney replied by inquiring whether it could be 'stipulated that the defendant had waived his presence in the courtroom?' The court acceded. It may be assumed that defendant's counsel also acceded. It does not appear, however, that the defendant had authorized such a stipulation, or that he even knew that the trial had resumed. Nor does it appear when he eventually returned. A trial may continue in the defendant's absence only if such absence was 'voluntary.' Fed.R.Crim.P. 43, 18 U.S.C. The government has made no such showing. Cf. Echert v. United States, 8 Cir., 1951, 188 F.2d 336, 26 A.L.R.2d 752. But Cf. Parker v. United States, 4 Cir., 1950, 184 F.2d 488.
To justify the admission of this evidence the government in its brief charges that the defendant 'fails to discern the distinction between testimonial and circumstantial evidence. * * * The statements of the persons interviewed by witness Gray were not offered for the truthfulness of their assertions as to the nature of the transactions for which these checks were issued * * * (but) solely for the purpose of showing as a fact the reaction of witness Gray in his determination of the purposes for which the checks issued. Only the credibility of witness Gray, who took the statements, was involved.' Encouraged by this flight from reality the government moves into orbit, if we may use the vernacular. 'The issue before the Court was not whether these checks represented payments for personal investments, fuel, furs, camping privileges, groceries, clothing, life and health insurance, medical expenses, house repairs and renovations, services and other miscellany.' Then, after three irrelevant paragraphs, the trajectory suddenly returns to earth. 'The only genuine issue with reference to these 336 checks was whether they were drawn for corporate or personal purposes.' The government, however, seems not to realize where it has landed.
Even without this inadvertent concession the government's position hardly merits discussion. Obviously the jury was not trying Gray's state of mind.7 Both in his opening and in his final argument to the jury, the United States attorney discussed the actual purpose of the checks, and nothing else. Of course nothing else was material. It is elementary that this purpose could not be established by what third parties told the witness out of court, or by testimony of what he concluded therefrom.
At the conclusion of the evidence the defendant moved for acquittal. This motion was denied. Although the defendant moved for a new trial, he did not move after verdict for judgment n.o.v. pursuant to Fed.R.Crim.P. 29, 18 U.S.C. Passing the Point of whether such motion is necessary in a criminal, as distinguished from a civil case, Cone v. West Virginia Pulp & Paper Co., 1947, 330 U.S. 212, 67 S.Ct. 752, 91 L.Ed. 849, we would not be obliged to order an acquittal now even were we satisfied that no properly admissible evidence warranted conviction. Bryan v. United States, 1950, 338 U.S. 552, 70 S.Ct. 317, 94 L.Ed. 335. On a review of the entire record we believe that the more appropriate order is to require a new trial.
Judgment will enter vacating the judgment of the District Court, setting aside the verdict and remanding the case for a new trial.

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