Carneal v. United States, 6668.
| Court | United States Courts of Appeals. United States Court of Appeals (4th Circuit) |
| Citation | 212 F.2d 20 |
| Docket Number | No. 6668.,6668. |
| Parties | CARNEAL v. UNITED STATES. |
| Decision Date | 05 April 1954 |
212 F.2d 20 (1954)
CARNEAL
v.
UNITED STATES.
No. 6668.
United States Court of Appeals Fourth Circuit.
Argued March 17, 1954.
Decided April 5, 1954.
Alexander W. Neal, Jr., Richmond, Va., and David Nelson Sutton, West Point, Va. (W. Gibson Harris, Richmond, Va., on brief), for appellant.
James R. Moore, Asst. U. S. Atty., Richmond, Va. (L. S. Parsons, Jr., Norfolk, Va., U. S. Attorney, on the brief), for appellee.
Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.
DOBIE, Circuit Judge.
This is an appeal from the United States District Court for the Eastern District of Virginia which found appellant, William B. Carneal, guilty of income tax evasion for the years 1947 and 1948, in violation of Section 145(b), Internal Revenue Code, 26 U.S.C. § 145 (b).
Carneal was indicted under four counts of income tax evasion, one count for each of the years 1945 through 1948. The case was heard without a jury and it was found by the Court that the evidence for the years 1945 and 1946 was not sufficient to carry a conviction.
For the years 1947 and 1948, however, the Court found the evidence so strongly indicative of fraudulent intent to evade income taxes that appellant was found guilty on the counts for these two years. The single question before us is whether there is sufficient substantial evidence on the record as a whole to sustain the conviction. Jelaza v. United States, 4 Cir., 179 F.2d 202.
Carneal is a man sixty-six years of age, who, since 1928, has been an automobile dealer in Tappahannock, Virginia,
Carneal had never had a formal set of books and used what, in his accountant's words, was a hybrid system. When making out his tax returns, which were prepared on the cash basis, it was his partice to go through his bank statements and run a total of his deposits during the year in his business bank account. From the total so arrived at, Carneal deducted certain amounts which he allegedly believed to be proper deductions and the resulting figure was entered as the gross receipts from his business on his income tax return.
In 1947, Chevrolet, because of the increase in size of Carneal's agency, requested him to file monthly reports of his operations on a standard General Motors...
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U.S. v. Wright, s. 94-6410
...of tax filings. Wright's argument has been previously considered and rejected by this Court and others. See Carneal v. United States, 212 F.2d 20, 20 (4th Cir.1954); see also United States v. Smith, 335 F.2d 898, 901 (7th Cir.), cert. denied, 379 U.S. 989 (1965); Chanan Din Khan v. Barber, ......
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United States v. Clark, Crim. A. No. 23
...v. United States, 1 Cir., 1954, 210 F.2d 496; Bateman v. United States, 9 Cir., 1954, 212 F.2d 61; Carneal v. United States, 4 Cir., 1954, 212 F.2d 20; Hooper v. United States, 10 Cir., 1954, 213 F.2d 10 Bryan v. United States, 5 Cir., 1949, 175 F.2d 223; United States v. Fenwick, 7 Cir., 1......
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Pittsburgh Plate Glass Company v. United States, 7585.
...we find that there was no substantial evidence, on the record as a whole to support the verdict. Carneal v. United States, 4 Cir., 1954, 212 F.2d 20; Garland v. United States, 4 Cir., 1950, 182 F.2d 801, 802; Jelaza v. United States, 4 Cir., 1950, 179 F.2d 202, 205. Since conscious parallel......
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Fields v. United States, 7053.
...most favorable to the Government and all questions of the credibility of witnesses are for the jury. Carneal v. United States, 4 Cir., 212 F.2d 20, 22; Tucker v. United States, 4 Cir., 207 F.2d 561; Harding v. United States, 4 Cir., 182 F. 2d 524, certiorari denied 340 U.S. 874, 71 S.Ct. 11......