U.S. v. Wilson, No. 80-7645
| Court | United States Courts of Appeals. United States Court of Appeals (5th Circuit) |
| Writing for the Court | Before HILL, FAY and ANDERSON; PER CURIAM |
| Citation | 647 F.2d 534 |
| Parties | 81-2 USTC P 9567 UNITED STATES of America, Plaintiff-Appellee, v. John WILSON, Sr., Defendant-Appellant. Summary Calendar. . Unit B |
| Decision Date | 08 June 1981 |
| Docket Number | No. 80-7645 |
Page 534
v.
John WILSON, Sr., Defendant-Appellant.
Fifth Circuit.
Unit B
Page 535
Groover & Childs, Denmark Groover, Jr., Floyd M. Buford, Macon, Ga., for defendant-appellant.
Miriam D. Wansley, Asst. U. S. Atty., Macon, Ga., for plaintiff-appellee.
Appeal from the United States District Court for the Middle District of Georgia.
Before HILL, FAY and ANDERSON, Circuit Judges.
PER CURIAM:
Appellant was indicted on five counts of income tax evasion in violation of 26 U.S.C.A. § 7201. Each count represented one taxable year from 1973 to 1977. The jury convicted appellant on Count I, which involved the 1973 tax year, and acquitted him on Counts II through V. On appeal, appellant argues that the verdict on Count I is not supported by the evidence and that the trial court erred in denying his Motion for a Bill of Particulars. We affirm.
With respect to appellant's challenge to the sufficiency of the evidence, he argues that the government's proof was ultimately dependent upon the accuracy of his starting net worth at the beginning of the 1973 tax year. Appellant claimed at trial that his cash on hand at the beginning of 1973 was $75,000. The government witnesses testified that appellant admitted to them that he had $25,000 in cash at the beginning of 1973. In a credibility choice, the jury obviously chose to believe the government's evidence concerning the amount of appellant's cash on hand at the
Page 536
beginning of 1973. 1 This evidence plus the government's proof of net worth and expenditures for 1973 supported the jury's verdict on Count I.Appellant also argues, in support of his challenge to the sufficiency of the evidence, that the verdicts were inconsistent. He asserts: "the only way that the jury could have found against the contention of the government with respect to the last four counts was to accept the defendant's version about the amount of cash which was available to explain his increase in net worth." Appellant's brief at 12. We do not agree that the jury must have rejected the government's proof that appellant had $25,000 in cash at the beginning of 1973. The jury could have found that appellant began the year 1973 with $25,000, and that he received unreported taxable income in 1973 as alleged by the government. Such findings are not at all inconsistent with a finding that the government failed in its proof with respect to the 1974 through 1977 tax years. It is also possible that the jury could have decided for reasons other than a failure in the...
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U.S. v. Cole, No. 82-5455
...whether a bill of particulars should be granted. United States v. Colson, 662 F.2d 1389, 1391 (11th Cir.1981); United States v. Wilson, 647 F.2d 534, 536 (5th Cir.1981); Roberson v. United States, 249 F.2d 737, 739 (5th Cir.1957). We will reverse a district court's refusal to grant a reques......
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U.S. v. Bencs, No. 93-3408
...his wife had amassed a $200,000 fortune over the preceding years and keeping the money in a box in the closet."). United States v. Wilson, 647 F.2d 534, 536 n. 1 (5th Cir.1981) (holding that jury could decide question of credibility regarding defendant's cash Bencs also contends that the ev......
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U.S. v. Williams, No. 81-3300
...v. Colson, 662 F.2d 1389, 1391 (11th Cir. 1981); United States v. Hawkins, 661 F.2d 436, 451 (5th Cir. 1981); United States v. Wilson, 647 F.2d 534, 536 (5th Cir. 1981); United States v. Diecidue, 603 F.2d 535, 563 (5th Cir. 1979); Roberson v. United States, 249 F.2d 737, 739 (5th Cir. 1957......
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U.S. v. Colson, No. 80-7744
...requires a showing of actual surprise at trial and prejudice to the defendant's substantial rights by the denial. United States v. Wilson, 647 F.2d 534, 536 (5th Cir. 1981); United States v. Diecidue, 603 F.2d at Appellant Copeland has failed to demonstrate surprise or prejudice of any kind......
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U.S. v. Cole, No. 82-5455
...whether a bill of particulars should be granted. United States v. Colson, 662 F.2d 1389, 1391 (11th Cir.1981); United States v. Wilson, 647 F.2d 534, 536 (5th Cir.1981); Roberson v. United States, 249 F.2d 737, 739 (5th Cir.1957). We will reverse a district court's refusal to grant a reques......
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U.S. v. Bencs, No. 93-3408
...his wife had amassed a $200,000 fortune over the preceding years and keeping the money in a box in the closet."). United States v. Wilson, 647 F.2d 534, 536 n. 1 (5th Cir.1981) (holding that jury could decide question of credibility regarding defendant's cash Bencs also contends that the ev......
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U.S. v. Williams, No. 81-3300
...v. Colson, 662 F.2d 1389, 1391 (11th Cir. 1981); United States v. Hawkins, 661 F.2d 436, 451 (5th Cir. 1981); United States v. Wilson, 647 F.2d 534, 536 (5th Cir. 1981); United States v. Diecidue, 603 F.2d 535, 563 (5th Cir. 1979); Roberson v. United States, 249 F.2d 737, 739 (5th Cir. 1957......
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U.S. v. Colson, No. 80-7744
...requires a showing of actual surprise at trial and prejudice to the defendant's substantial rights by the denial. United States v. Wilson, 647 F.2d 534, 536 (5th Cir. 1981); United States v. Diecidue, 603 F.2d at Appellant Copeland has failed to demonstrate surprise or prejudice of any kind......