Spriggs v. United States, 13258.
| Decision Date | 03 September 1952 |
| Docket Number | No. 13258.,13258. |
| Citation | 198 F.2d 782 |
| Parties | SPRIGGS v. UNITED STATES. |
| Court | U.S. Court of Appeals — Ninth Circuit |
W. T. Choisser, Phoenix, Ariz., for appellant.
Frank E. Flynn, U. S. Atty., E. R. Thurman, Asst. U. S. Atty., Phoenix, Ariz., for appellee.
Before DENMAN, Chief Judge, and STEPHENS and BONE, Circuit Judges.
Our opinion in this case filed August 20, 1952 is hereby set aside and the following opinion is substituted.
Appellant was indicted on three counts of attempting to defeat and evade income tax in violation of 26 U.S.C.A. § 145(b). After receiving a Bill of Particulars concerning each count, appellant entered a plea of not guilty. Upon trial, appellant was acquitted on Counts I and II upon his motion for a directed verdict of acquittal. He was also acquitted upon portions of Count III. That portion of Count III upon which appellant was found guilty is found in the allegations contained in the appellee's response to appellant's motion for a bill of particulars:
As to this portion of Count III, appellant's motion for a judgment of acquittal was denied, and the jury returned a verdict of guilty. Appellant thereafter filed motions for judgment notwithstanding the verdict and for a new trial, both of which were denied. This appeal followed.
At the trial the Government based its case upon the testimony of two Internal Revenue Agents (Arthur R. Beals and Lloyd M. Tucker), and the 1944, 1946, and 1947 income tax returns of Spriggs. On this appeal the questions presented relate to (1) the admissibility of certain statements made by appellant to the aforementioned agents, and (2) whether, if such statements were admissible, the evidence is sufficient to support the verdict and judgment of guilty.
In order to prove that appellant overstated depreciation on the Henshaw Road property, the government relied on (a) statements made by appellant and (b) financial statements which, according to the prosecution's theory, showed the income of appellant. When the trial court sustained appellant's objection to the introduction of such financial statements (Exhibits 29, 30, 31, 32), the prosecution's evidence was...
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United States v. Clark
...recovery. Hamilton v. Abadjian, 1947, 30 Cal.2d 49, 52, 179 P.2d 804. 22 Spies v. United States, supra Note 8. 23 Spriggs v. United States, 9 Cir., 1952, 198 F.2d 782, 783; Calderon v. United States, 9 Cir., 1953, 207 F.2d 377, 378; Smith v. United States, 1 Cir., 1954, 210 F.2d 496, 24 Spi......
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Cohen v. United States
...allegedly false statement itself. The crime was established by a wealth of independent evidence, as we have indicated. Spriggs v. United States, 9 Cir., 1952, 198 F.2d 782, is not in point, since there the criminal prosecution was based solely on statements made by the defendant and there w......
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Spriggs v. United States, 14409.
...was not to be considered by the jury. Appeal was taken to this Court, and the judgment of conviction was reversed, Spriggs v. United States, 9 Cir., 198 F. 2d 782, on the ground that no sufficient evidence was adduced to prove the corpus delicti independently of the admissions of defendant.......
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Calderon v. United States, 13675.
...statements are. They cannot be the basis of a conviction absent, as here, some independent proof of the corpus delicti. Spriggs v. United States, 9 Cir., 198 F.2d 782; United States v. Chapman, 7 Cir., 168 F.2d 997, 1001, certiorari denied, 335 U.S. 853, 69 S.Ct. 82, 93 L.Ed. The judgment i......