United States v. Trownsell
| Decision Date | 20 October 1966 |
| Docket Number | No. 15474.,15474. |
| Citation | 367 F.2d 815 |
| Parties | UNITED STATES of America, Plaintiff-Appellee, v. Harold C. TROWNSELL, Defendant-Appellant. |
| Court | U.S. Court of Appeals — Seventh Circuit |
Francis J. Kennedy, Chicago, Ill., for appellant.
Edward V. Hanrahan, U. S. Atty., John Peter Lulinski, Lawrence Jay Weiner, Thomas J. Curoe, Asst. U. S. Attys., Chicago, Ill., for appellee.
Before HASTINGS, Chief Judge, and SCHNACKENBERG and CASTLE, Circuit Judges.
Following a plea of not guilty and a bench trial, defendant Harold Trownsell was convicted on all counts of a three-count indictment charging violations of Title 26, U.S.C.A. § 7201.1 He was sentenced to a term of five years and appeals from the judgment of conviction and sentence.
He was charged with willfully and knowingly attempting to evade and defeat the payment of federal income taxes by concealing and attempting to conceal his assets and those of two corporations in which he was a principal shareholder.
On January 20, 1960, the Tax Court of the United States entered a decision, based on written stipulations, that defendant and the two corporations were each deficient in income taxes and additions to tax for the years 1946-1953. Defendant owed $650,314.63 and the two corporations together owed $469,542.19.
Efforts to collect the taxes were unsuccessful. Minimal offers in compromise dated January 25, 1961, signed by defendant and received by the Internal Revenue Service on March 31, 1961, were rejected.
During the period of efforts to compromise, on February 2, 1961, after defendant had liquidated his personal assets and those of his two corporations and realized therefrom the sum of $540,511.31, defendant caused this sum of money to be deposited in a bank in Switzerland, thus placing it beyond the reach of the Government.
Defendant, who had a record of a prior conviction for income tax evasion, did not testify at his trial and made no explanation of the transfer in question.
The trial court found this transfer of assets to the Swiss Bank, following the Government's unsuccessful efforts to collect and during the period of compromise negotiations, to constitute concealment or an attempt to conceal, as charged in the indictment, thereby violating the proscription set out in the statute.
Contrary to defendant's contention on appeal, we hold that the statute of limitations had not run before the indictment was returned. The indictment was returned on April 16, 1964. It charged a...
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United States v. Shorter
...the prosecution within the statute of limitations even if the taxes being evaded were due and payable prior thereto. United States v. Trownsell, 367 F.2d 815 (7th Cir.1966); United States v. Mousley, 194 F.Supp. 119 (E.D.Pa.1961), aff'd without opinion, 311 F.2d 795 (3d Cir.1963); United St......
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US v. Jensen
...v. Anderson, 319 F.3d 1218, 1219 (10th Cir.2003); United States v. Ferris, 807 F.2d 269, 271 (1st Cir.1986); United States v. Trownsell, 367 F.2d 815, 816 (7th Cir.1966). The statute of limitations for 26 U.S.C. § 7201 is six years. 26 U.S.C. § 6531(2). In cases of wilful evasion of payment......
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US v. Feldman, 89 Cr. 765 (CSH).
...the prosecution within the statute of limitations even if the taxes being evaded were due and payable prior thereto. United States v. Trownsell, 367 F.2d 815 (7th Cir.1966); United States v. Mousley, 194 F.Supp. 119 (E.D.Pa.1961), aff'd without opinion, 311 F.2d 795 (3d Cir.1963); United St......
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U.S. v. Payne
...807 F.2d 269, 271 (1st Cir.1986), cert. denied, 480 U.S. 950, 107 S.Ct. 1613, 94 L.Ed.2d 798 (1987); United States v. Trownsell, 367 F.2d 815, 816 (7th Cir.1966) (per curiam). Courts have relied on this reasoning to extend the statute of limitations beyond six years after the defendant incu......