United States v. McKee, 71-1752.
Decision Date | 06 March 1972 |
Docket Number | No. 71-1752.,71-1752. |
Citation | 456 F.2d 1049 |
Parties | UNITED STATES of America, Plaintiff-Appellee, v. Mary McKEE, Defendant-Appellant. |
Court | U.S. Court of Appeals — Sixth Circuit |
S. Allen Early, Jr., and Russell L. Swarthout, Detroit, Mich., on brief, for defendant-appellant.
Loren G. Keenan, Detroit, Mich., for plaintiff-appellee; Ralph B. Guy, Jr., U. S. Atty., Detroit, Mich., on brief.
Before PHILLIPS, Chief Judge and EDWARDS and McCREE, Circuit Judges.
Appellant in this case was charged in a 28-count indictment with fraudulently preparing income tax returns, in violation of 26 U.S.C. § 7206(2) (1970). A three-year sentence was entered under 18 U.S.C. § 4208(b) (1970) on the first count only and appellant appealed.
Appellant's counsel argued before us that reversal of conviction on this count was required because the government failed to prove a case for submission to the jury. In this regard his principal point was that there was no affirmative proof that appellant had prepared the income tax return in question.
On inspection of the briefs and appendices and the original record in this case, we are convinced that the government made out a prima facie case of fraudulent preparation of the 1963 income tax return of Charles Brant by 1) offering into evidence Brant's 1963 income tax return (Government Exhibit 3), which on the line designated for the person preparing the return is signed with what purports to be appellant's signature, and contains beside it an address which is admitted to be appellant's address; 2) the testimony of Charles Brant, as follows:
3) Brant's subsequent testimony denying that he had furnished appellant information on which a business expense item was based contained in the record as follows:
In addition, the jury had...
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...a nexus to him individually. Upon reviewing the transcript, we are satisfied that the evidence was sufficient. Cf. United States v. McKee, 456 F.2d 1049 (6th Cir. 1972), cert. denied, 407 U.S. 910, 92 S.Ct. 2436, 32 L.Ed.2d 684 (1972); United States v. Cramer, 477 F.2d 210 (2d Cir. 1971), c......