UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF PENNSYLVANIA
December 17, 1971
UNITED STATES of America
Vernon W. MATHEWS
Knox, District Judge.
The opinion of the court was delivered by: KNOX
KNOX, District Judge.
Defendant was found guilty by verdict of a jury of the crime of wilfully attempting to evade or defeat income taxes imposed upon his personal income for the years 1964, 1965, 1966 and 1967 under the provisions of 26 U.S.C. 7201.
He has filed Motions for a New Trial or Judgment of Acquittal claiming that the evidence was insufficient to convict him or was not sufficient to establish his guilt beyond a reasonable doubt and, in any event, he should be entitled to a new trial. Numerous trial errors are also claimed in the Motion for New Trial.
The evidence showed that defendant for some period of years had operated an IGA (Independent Grocers Association) supermarket in Edinboro, Erie County, Pennsylvania, which the evidence indicated became quite profitable. His income tax returns as filed for the years in question showed tax liability as follows:
GROSS RECEIPTS NET INCOME INCOME TAX
1964 $634,323.56 $ 2,549.18 $ 0.00
1965 $662,140.61 $ 4,077.33 $ 61.07
1966 $717,758.90 $ 4,502.77 $ 482.64
1967 $810,007.30 $24,382.41 $5,762.04
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