U.S. v. Wilson, No. 80-7645

CourtUnited States Courts of Appeals. United States Court of Appeals (5th Circuit)
Writing for the CourtBefore HILL, FAY and ANDERSON; PER CURIAM
Citation647 F.2d 534
Parties81-2 USTC P 9567 UNITED STATES of America, Plaintiff-Appellee, v. John WILSON, Sr., Defendant-Appellant. Summary Calendar. . Unit B
Decision Date08 June 1981
Docket NumberNo. 80-7645

Page 534

647 F.2d 534
81-2 USTC P 9567
UNITED STATES of America, Plaintiff-Appellee,
v.
John WILSON, Sr., Defendant-Appellant.
No. 80-7645
Summary Calendar.
United States Court of Appeals,
Fifth Circuit.
Unit B
June 8, 1981.

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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5 practice notes
  • U.S. v. Cole, No. 82-5455
    • United States
    • United States Courts of Appeals. United States Court of Appeals (11th Circuit)
    • 19 mars 1985
    ...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......
  • U.S. v. Bencs, No. 93-3408
    • United States
    • United States Courts of Appeals. United States Court of Appeals (6th Circuit)
    • 30 juin 1994
    ...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......
  • U.S. v. Williams, No. 81-3300
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • 2 juillet 1982
    ...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......
  • U.S. v. Colson, No. 80-7744
    • United States
    • United States Courts of Appeals. United States Court of Appeals (11th Circuit)
    • 7 décembre 1981
    ...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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5 cases
  • U.S. v. Cole, No. 82-5455
    • United States
    • United States Courts of Appeals. United States Court of Appeals (11th Circuit)
    • 19 mars 1985
    ...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......
  • U.S. v. Bencs, No. 93-3408
    • United States
    • United States Courts of Appeals. United States Court of Appeals (6th Circuit)
    • 30 juin 1994
    ...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......
  • U.S. v. Williams, No. 81-3300
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • 2 juillet 1982
    ...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......
  • U.S. v. Colson, No. 80-7744
    • United States
    • United States Courts of Appeals. United States Court of Appeals (11th Circuit)
    • 7 décembre 1981
    ...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......
  • Request a trial to view additional results

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