Gordon v. United States, 13197.

• Decision Date: 18 March 1953
• Docket Number: No. 13197.,13197.
• Citation: 202 F.2d 596
• Parties: GORDON v. UNITED STATES.
• Court: U.S. Court of Appeals — Ninth Circuit

202 F.2d 596 (1953)

GORDON v. UNITED STATES.

No. 13197.

United States Court of Appeals Ninth Circuit.

February 18, 1953.

Rehearing Denied March 18, 1953.

William Strong, Beverly Hills, Cal., for appellant.

Walter S. Binns, U. S. Atty., Bernard B. Laven, Asst., Los Angeles, Cal., and Clyde R. Maxwell, Jr., Trial Attorney, Penal Div., Bur. of Int. Rev., San Francisco, Cal., for appellee.

Before MATHEWS, HEALY and BONE, Circuit Judges.

MATHEWS, Circuit Judge.

Appellant, Leonard S. Gordon, was indicted for violating 26 U.S.C.A.Int.Rev. Code, § 145(b).¹ The indictment was in four counts. Count 1 charged that on or about April 15, 1946, in Los Angeles County, California, appellant "did willfully and knowingly attempt to defeat and evade a large part of the income tax due and owing by him to the United States of America for the calendar year 1945 by filing and causing to be filed with the Collector of Internal Revenue for the Sixth Internal Revenue Collection District of California, at Los Angeles, a false and fraudulent income tax return wherein he stated that his net income for said calendar year, computed on the community property basis, was the sum of $29,575.63 and that the amount of income tax due and owing thereon was the sum of $12,765.27, whereas, as he then and there well knew, his net income for the said calendar year, computed on the community property basis, was the sum of $39,507.62, upon which said net income he owed to the United States of America an income tax of $19,374.52."

Count 2 charged that on or about April 15, 1946, in Los Angeles County, California, appellant, "who during the calendar year 1945 was married to Frances Marion Gordon, did willfully and knowingly attempt to defeat and evade a large part of the income tax due and owing by the said Frances Marion Gordon to the United States of America for the calendar year 1945 by filing and causing to be filed with the Collector of Internal Revenue for the Sixth Internal Revenue Collection District of California, at Los Angeles, California, a false and fraudulent income tax return wherein it was stated that her net income for said calendar year, computed on the community property basis, was the sum of $29,575.64 and that the amount of tax due and owing thereon was the sum of $12,765.27, whereas, as he then and there well knew, her net income for the said calendar year, computed on the community property basis, was the sum of $39,507.62, upon which said net income there was owing to the United States of America an income tax of $19,374.52."

Count 3 charged that on or about March 15, 1947, in Los Angeles County, California, appellant "did willfully and knowingly attempt to defeat and evade a large part of the income tax due and owing by him to the United States of America for the calendar year 1946 by filing and causing to be filed with the Collector of Internal Revenue for the Sixth Internal Revenue Collection District of California, at Los Angeles, a false and fraudulent income tax return wherein he stated that his net income for said calendar year, computed on the community property basis, was the sum of $7,920.71 and that the amount of tax due and owing thereon was the sum of $1,411.90, whereas, as he then and there well knew, his net income for the said calendar year, computed on the community property basis, was the sum of $19,719.31, upon which said net income he owed to the United States of America an income tax of $6,000.42."

Count 4 charged that on or about March 15, 1947, in Los Angeles County, California, appellant, "who during the calendar year 1946 was married to Frances Marion Gordon, did willfully and knowingly attempt to defeat and evade a large part of the income tax due and owing by the said Frances Marion Gordon to the United States of America for the calendar year 1946 by filing and causing to be filed with the Collector of Internal Revenue for the Sixth Internal Revenue Collection District of California, at Los Angeles, California, a false and fraudulent income tax return wherein it was stated that her net income for said calendar year, computed on the community property basis, was the sum of $7,920.71 and that the amount of tax due and owing thereon was the sum of $1,411.90, whereas, as he then and there well knew, her net income for the said calendar year, computed on the community property basis, was the sum of $19,719.31, upon which said net income there was owing to the United States of America an income tax of $6,000.42."

Appellant was arraigned, pleaded not guilty and was tried and found guilty on all counts of the indictment. Thereupon, on October 22, 1951, a judgment was entered sentencing appellant to be imprisoned for three years on each count of the indictment, the prison sentence on count 2 to run concurrently with that on count 1, the prison sentence on count 3 to run consecutively with that on count 1, and the prison sentence on count 4 to run concurrently with that on count 3; suspending the execution of the prison sentences on counts 1 and 2 and admitting appellant to probation for five years with respect to those counts, on condition that he pay a fine of $10,000 on count 1 at the rate of $175 per month, commencing on November 1, 1951; suspending the execution of the prison sentences on counts 3 and 4 and admitting appellant to probation with respect to those counts, on condition that he pay a fine of $10,000 on count 3 (in addition to the fine on count 1) at the rate of $175 per month, commencing on November 1, 1951, such monthly payments to be made concurrently with, and in addition to, those previously mentioned. This appeal is from that judgment.

Appellant's brief contains a specification of errors² improperly entitled "Points and errors on appeal." The specification contains nine paragraphs. Paragraph 1 does not set out any error.³ It merely states: "The evidence is not sufficient to sustain the verdict or judgment of guilty as to any count in the...