Case Name: UNITED STATES of America, Plaintiff-Appellee, v. Harry W. POLK, Defendant-Appellant
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1971-08-16
Citations: 446 F.2d 1401
Docket Number: No. 71-1110
Parties: UNITED STATES of America, Plaintiff-Appellee, v. Harry W. POLK, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 446
Pages: 1401–1401

Head Matter:
UNITED STATES of America, Plaintiff-Appellee, v. Harry W. POLK, Defendant-Appellant.
No. 71-1110.
United States Court of Appeals, Ninth Circuit.
Aug. 16, 1971.
Raymond E. Sutton (appeared), Las Vegas, Nev., for defendant-appellant.
Carleton Powell (appeared), Dept. of Justice, Johnnie Walters, Asst. Atty. Gen., Tax.Div., Washington, D. C., Bart M. Schouweiler, U. S. Atty., Las Vegas, Nev., for plaintiff-appellee.
Before CARTER, KILKENNY and CHOY, Circuit Judges.

Opinion:
PER CURIAM:
Appellant was convicted of two counts of willfully and knowingly attempting to evade income taxes in the years 1963 and 1964. He was sentenced to pay a fine of $10,000 on each count.
Appellant's sole contention was that the trial court erred in dénying a motion for judgment of acquittal, pursuant to Rule 29(a), Fed.Rules of Criminal Procedure, said motion having been directed to the sufficiency of the evidence.
Considering the evidence, as we must, in a light most favorable to the Government, we find it sufficient to sustain the convictions. It would serve no useful purpose to detail the evidence and discuss the alleged contradictions and discrepancies therein. These issues were resolved against the appellant by the jury.
The judgment is affirmed. The mandate will issue forthwith.