Source: https://casetext.com/case/united-states-v-newman-2
Timestamp: 2018-10-18 16:08:57
Document Index: 77369345

Matched Legal Cases: ['§ 7201', '§ 7203', '§ 7201', '§ 7201', '§ 7203', '§ 7201', '§ 7203', '§ 7203']

United States v. Newman, 468 F.2d 791 | Casetext
468 F.2d 791 (5th Cir. 1972)
United States Court of Appeals, Fifth CircuitDec 20, 1972
Goldsberry v. U.S.
…denied, 420 U.S. 933, 95 S.Ct. 1138, 43 L.Ed.2d 407 (1975). In short, it "is sufficient that the offering…
…Rather his defense was that prior to January 1, 1966, he had accumulated cash and other assets of a value in…
merging the defendant&apos;s convictions for willful failure to file a tax return with his convictions for willfully evading income tax
No. 72-1938. Summary Calendar.
Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York, 5 Cir. 1970, 431 F.2d 409, Part I.
October 26, 1972. Rehearing and Rehearing En Banc Denied December 20, 1972.
Robert W. Rust, U.S. Atty., Miami, Fla., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Meyer Rothwacks, Richard B. Burhman, Attys., Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.
Defendant was indicted for violating 26 U.S.C.A. § 7201 (a felony — willful attempt to evade income tax liability) and 26 U.S.C.A. § 7203 (a misdemeanor — willful failure to file a tax return) and charged with eight separate counts, one for each section for each of the years from 1967 through 1970. After a jury trial, he was found guilty on all counts for 1968-1970 and was acquitted on the two 1967 counts. The district court imposed a sentence of thirty months for each of the three counts of evasion and six months for each of the three counts of failure to file. The sentences for each count of the evasion charges were to be served concurrently, as were the sentences on the failure to file counts, but the six-month sentence on the failure to file counts was to be served consecutively to the thirty-month sentence on the evasion counts.
Defendant's second contention is that the government failed to establish a prima facie case on the felony counts (§ 7201) which requires proof of affirmative conduct by the defendant. See Spies v. United States, 1943, 317 U.S. 492, 63 S. Ct. 364, 87 L.Ed. 418; see also Sansone v. United States, 1968, 380 U.S. 343, 85 S.Ct. 1004, 13 L.Ed.2d 882. He claims that even if there was unreported income during the period in question, the mere failure to file a return does not constitute a sufficient "affirmative act" to satisfy the statute. Again we must reject defendant's contention on the facts. Although defendant did not file any false returns, there is ample proof of statements made by defendant to Treasury agents denying any income during the years in question. The government's evidence, accepted by the jury, established that these statements were false. It is clear that making false statements to Treasury agents for the purpose of concealing income constitutes a sufficient affirmative act to satisfy § 7201. See United States v. Beacon Brass Co., 1952, 344 U.S. 43, 45-46, 73 S.Ct. 77, 97 L.Ed. 61, 64-65. Falsity in the scheme need not be pinpointed in a particular time sequence so long as it is flagitiously scheme-connected. Clandestinity in affirmation to the government constitutes the necessary affirmative acts to come within the felonious scope of the statute. Newman did more than fail to report, pay, or account. Lying was also an integral part of his evasionary modus operandi. Spies does not require more and does not put the government to the duty of spying the minutiae of the defendant's willfulness and evasion. The plus factor needed to establish willful evasion was prevarication in its ultimate consummation.
Defendant's final contention, that imposition of consecutive sentences for the two charges was improper, is conceded by the government in its brief, and we agree that the trial court erred in this respect. Where a defendant's conduct violates two separate statutes, it is improper to impose sentences under both statutes where one offense (here, § 7203, the misdemeanor) is, in effect, a lesser included offense of the other (here § 7201, the felony). See United States v. Rosenthal, 2 Cir. 1972, 454 F.2d 1252, 1255. It is clear that "Congress did not intend two punishments for the same crime" id. We therefore vacate the three six-month sentences and the convictions for violation of § 7203, the misdemeanor counts. Since it would be improper for the trial court to now undertake modification of the felony counts, see Kennedy v. United States, 9 Cir. 1964, 330 F.2d 26; United States v. Adams, 6 Cir. 1966, 362 F.2d 210; see also Chandler v. United States, 5 Cir., 468 F.2d 834, 1972, it is unnecessary for us to remand the case to the trial court. The judgment is therefore modified by vacating the convictions and sentences on the three § 7203 counts and, as so modified, is affirmed.