United States v. Hanna, 15896.
| Decision Date | 04 March 1965 |
| Docket Number | No. 15896.,15896. |
| Citation | 341 F.2d 906 |
| Parties | UNITED STATES of America, Plaintiff-Appellee, v. Edward HANNA, Defendant-Appellant. |
| Court | U.S. Court of Appeals — Sixth Circuit |
Arthur Clark, Jr., Louisville, Ky., for appellant.
William E. Scent, U. S. Atty., Louisville, Ky. (Boyce F. Martin, Jr., Asst. U. S. Atty., Louisville, Ky., on the brief) for appellee.
Before MILLER, CECIL and PHILLIPS, Circuit Judges.
The Federal Grand Jury returned an 18-count indictment against the defendant, Edward Hanna, the first ten counts of which charged him with failing to file a federal excise tax return showing the amount of diesel fuel oil sold by him for the quarterly periods beginning with the fourth quarter of 1958 and extending through the first quarter of 1961, in violation of the provisions of Section 7203, Internal Revenue Code, which are misdemeanor counts, and the remaining eight counts of which charged him with willfully attempting to evade and defeat diesel fuel oil taxes owing to the United States for the quarterly period beginning with the second calendar quarter of 1961 and ending with the first quarter of 1963, in violation of the provisions of Section 7201, Internal Revenue Code, which are felony counts. The jury returned a verdict of guilty under each count of the indictment. He received a sentence of one year on each of counts 1 through 10 and a sentence of one year and one day on each of counts 11 through 18, said sentences to run concurrently. He was also fined $500.00 on Count 1.
The defendant stipulated at the time of the trial that he had sold to the operators of diesel powered highway vehicles the quantities of diesel fuel oil as stated in the counts of the indictment and that he did not file the required tax returns and that he did not pay the tax thereon. Under the statute the fuel oil sold by the defendant was not subject to the excise tax when used for home heating, but was subject to the tax when used to power highway vehicles. Defendant's defense was his lack of knowledge that the sales made by him required the filing of a return and the payment of a tax. Accordingly, the only question of fact which was reserved for the jury's consideration was whether he willfully and knowingly failed to file the returns and willfully and knowingly attempted to evade and defeat the tax. The jury found against him on these factual issues.
On this appeal appellant contends that the District Judge erred in denying his motion to require the Government to disclose the identity of an informer, who had acted in bringing the matter to the attention of the Government. Reliance is placed upon Roviaro v. United States, 353 U.S. 53, 77 S.Ct. 623, 1 L.Ed.2d 639, in which the Supreme Court reversed a judgment of conviction by reason of the refusal of the Government to disclose the name of the informer.
In the Roviaro case the Supreme Court recognized the general rule that it is the...
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