MAIR J. SCHEPPS, APPELLANT,
v.
UNITED STATES OF AMERICA, APPELLEE
MAIR J. SCHEPPS, APPELLANT,
UNITED STATES OF AMERICA, APPELLEE
395 F.2d 749
Court of Appeals for the Fifth Circuit (1968)
Positive Treatment
Cited by 14 cases
Opinion of the Court
PER CURIAM:
The appellant has been found guilty, in two counts, of violating 26 U.S.C., § 7206(1), wilfully making and subscribing a federal income tax return which he did not believe to be true and correct as to every material matter. That the return was false in certain particulars is not disputed. Although not charged with nor being tried for income tax evasion, appellant says that he should have been allowed to introduce proof showing that the falsity resulted in no tax deficiency. This proof was not relevant to the issue raised by the indictment and it was not error to reject it, Siravo v. United States, 1 Cir., 1967, 377 F. 2d 469; Silverstein v. United States, 1 Cir., 1967, 377 F. 2d 269; Hoover v. United States, 5 Cir., 1966, 358 F. 2d 87, 89, cert. denied 385 U.S. 822, 87 S.Ct. 50, 17 L.Ed.2d 59.
On the record now before us we perceive no error in the use by the government of H. G. Hooks as a witness for the prosecution.
Affirmed.
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Citator
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United States v. Johnson, 558 F.2d 744 (5th Cir. 1977)
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United States v. Darrel E. Shelton, 588 F.2d 1242 (9th Cir. 1978)
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United States v. Solomon Gaines, 690 F.2d 849 (11th Cir. 1982)
Previewing 3 of 7 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Siravo v. United States, 377 F.2d 469 (1st Cir. 1967)
- Hoover v. United States, 358 F.2d 87 (5th Cir. 1966)
- Williams v. Pac. Mar. Ass'n, 385 U.S. 822 (U.S. 1966)
- Chem. Natural Res., Inc. v. Republic of Venezuela, 385 U.S. 822 (U.S. 1966)
- Silverstein v. United States, 377 F.2d 269 (1st Cir. 1967)