United States v. Marra
Decision Date | 24 July 1973 |
Docket Number | No. 72-2154.,72-2154. |
Citation | 481 F.2d 1196 |
Parties | UNITED STATES of America, Appellee, v. John J. MARRA, Appellant. |
Court | U.S. Court of Appeals — Sixth Circuit |
John J. Raymond, Detroit, Mich., for appellant; Carl H. Wienberg, Ramond, Fletcher & Dillon, Detroit, Mich., on brief.
Robert H. McKnight, Jr., Tax Div., Dept. of Justice, Washington, D. C., for appellee; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, John P. Burke, Robert H. McKnight, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief; Ralph B. Guy, Jr., U. S. Atty., of counsel.
Before PHILLIPS, Chief Judge, LIVELY, Circuit Judge, and O'SULLIVAN, Senior Circuit Judge.
O'SULLIVAN, Senior Circuit Judge.
John J. Marra, M.D., was charged in a two-count indictment with violation of Title 26 U.S.C. § 7206(1)—making false income tax returns. Count I had to do with his return for the year 1965; Count II related to his return for the year 1966. He was convicted on Count I, and upon a jury's inability to agree a mistrial was ordered as to Count II.1 Dr. Marra does not challenge the sufficiency of the evidence upon which he was convicted. He asks reversal of his conviction upon his claim that Honorable Fred W. Kaess, Chief Judge of the United States District Court for the Eastern District of Michigan, erred in denying two pretrial motions—one to dismiss the indictment, and the other to suppress, on Fifth Amendment grounds, whatever evidence he had furnished to agents of the Internal Revenue Service. These motions were renewed at the close of proofs in support of appellant's then motion for a directed acquittal. They were again denied and the case was submitted to the jury.
We affirm the denial of the pretrial motions.
Count I of the Indictment charged:
"That on or about April 15, 1966, in the Eastern District of Michigan, JOHN J. MARRA, a resident of Lake Orion, Michigan, wilfully and knowingly made and subscribed a 1965 Federal Income Tax Return (IRS Form 1040), which was verified by a written declaration that it was made under the penalties of perjury, and which was filed with the District Director of Internal Revenue at Detroit, Michigan, and which tax return he did not believe to be true and correct as to every material matter: in that he reported Schedule C gross receipts of $54,742.59, interest income of $2,536.45, and Schedule C other business expenses of $16,773.07, whereas, as he then and there well knew and believed, the correct amounts he should have reported were $78,330.58, $3,168.79, and $15,955.07 respectively; in violation of Section 7206(1), Title 26, United States Code."
Count II charged:
"That on or about June 1, 1967, in the Eastern District of Michigan JOHN J. MARRA, a resident of Lake Orion, Michigan, wilfully and knowingly made and subscribed a 1966 Federal Income Tax Return (IRS Form 1040) which was verified by a written declaration that it was made under the penalties of perjury and which was filed with the District Director of Internal Revenue at Detroit, Michigan, and which tax return he did not believe to be true and correct as to every material matter: in that he reported a $12,000.00 charitable contribution based upon a real estate appraiser\'s report secured by false information (furnished by the defendant) when in fact he well knew and believed that the correct amount of the charitable deduction was substantially less; and in that he reported interest income of $1,396.48, well knowing and believing the correct amount of interest income was $3,282.47; in violation of Section 7206(1), Title 26, United States Code."
Appellant's motion to dismiss contained these averments:
The factual material of Dr. Marra's affidavit supporting the motion said:
The District Judge held that the indictment was legally sufficient. His order recites:
A reading of the indictment makes clear the correctness of the foregoing.
In dealing with the factual and defensive allegations of appellant's affidavit supporting his motion, the District Judge said:
The District Judge's recited reasons for his ruling are so clearly correct that we need not support them with our own dissertation.
At trial, Dr. Marra's accountant testified that on the evening of April 14th he had already prepared a pencil draft of the proposed return and went over it with Dr. Marra who either approved it or did not question its accuracy. The accountant or his secretary typed in all of the material from the pencil draft onto the 1040 return already signed by the doctor and his wife. This was sent in to the Internal Revenue Department as appellant's tax return for 1965.
Appellant does not question the sufficiency of this evidence to warrant his conviction under Count I, and we mention it only as supporting the propriety of the District Judge's refusal to consider Dr. Marra's ex parte affidavit in denying the motion to dismiss.
Appellant's brief to us, as a statement of issue presented, says:
...
To continue reading
Request your trial-
United States v. Adamo Wrecking Co.
...term, is certainly adequate to apprise defendant of the charge and the nature of the cause against it. (Russell, supra; U. S. v. Marra, 481 F.2d 1196 (6th Cir. 1973). In reaching its decision, this Court does not perceive any conflict with the analysis adopted by prior judicial determinatio......
-
United States v. Lacey
...not appearing on the face of the indictment." United States v. Jensen , 93 F.3d 667, 669 (9th Cir. 1996) (quoting United States v. Marra , 481 F.2d 1196, 1199 (6th Cir. 1973) ). Further, Defendants "may not properly challenge an indictment, sufficient on its face, on the ground that the all......
-
United States v. Ogbazion
...the agent which materially misrepresent the nature of the inquiry, do not constitute fraud, deceit and trickery." United States v. Marra, 481 F.2d 1196, 1203 (6th Cir. 1973) (quoting United States v. Prudden, 424 F.2d 1021, 1033 (5th Cir. 1970) (internal quotation marks omitted)). The recor......
-
U.S.A v. Jack
...not appearing on the face of the indictment." United States v. Jensen, 93 F.3d 667, 669 (9th Cir. 1996) (quoting United States v. Marra, 481 F.2d 1196, 1199-1200 (6th Cir. 1973)).1. Count Five: 18 U.S.C. § 960-Violation of the Neutrality Act5 Defendants move to dismiss Count Five on the bas......
-
Evidence handed to the IRS criminal division on a "civil" platter: constitutional infringements on taxpayers.
...is not always clear"). (89) Id. at 544. (90) The following excerpt, from an affidavit submitted by a taxpayer in United States v. Marra, 481 F.2d 1196 (6th Cir. 1973), supporting his motion to suppress evidence that was allegedly obtained by an IRS agent under the auspice of a routine civil......