United States v. Frank

6 Citing cases

  1. United States v. Ramsdell

    450 F.2d 130 (10th Cir. 1971)   Cited 14 times
    In United States v. Ramsdell, 450 F.2d 130 (10th Cir. 1971) we held that circumstantial evidence, including complete failure to maintain adequate records, was sufficient to establish a defendant's wilful intent to evade and defeat income taxes owing.

    It was there held that to avoid injustice to the taxpayer, the government must investigate the relevant leads furnished by the taxpayer, that is, those which are "reasonably susceptible of being checked, which, if true, would establish the taxpayer's innocence."See also United States v. Frank, 151 F. Supp. 866, 872 (W.D.Pa. 1956), aff'd 245 F.2d 284 (3rd Cir. 1957), cert. denied 355 U.S. 819, 78 S.Ct. 25, 2 L.Ed.2d 35. In reconstructing income, it is not incumbent upon the government to negate all asserted sources of non-taxable income.

  2. United States v. Morse

    491 F.2d 149 (1st Cir. 1974)   Cited 27 times
    In Morse, tangible, documentary evidence (liability ledger cards) could have been introduced to corroborate the agent's testimony.

    In order to legitimately avail itself of this approach, the government must initially introduce evidence to show (1) that, during the tax years in question, the taxpayer was engaged in an income producing business or calling; (2) that he made regular deposits of funds into bank accounts; and (3) that an adequate and full investigation of those accounts was conducted in order to distinguish between income and non-income deposits. United States v. Frank, 151 F. Supp. 866, 868 (W.D.Pa. 1956), aff'd, 245 F.2d 284 (3d Cir.), cert. denied, 355 U.S. 819, 78 S.Ct. 25, 2 L.Ed.2d 35 (1957); Gleckman v. United States, 80 F.2d 394, 399 (8th Cir. 1935), cert. denied, 297 U.S. 709, 56 S.Ct. 501, 80 L.Ed. 996 (1936). Once this preliminary foundation has been laid, the government totals all bank deposits, and, after the non-income deposits are excluded, United States v. Lacob, supra, 416 F.2d at 759, and the amounts on deposit prior to the tax years in question have been deducted, see Price v. United States, 335 F.2d 671, 677 (5th Cir. 1964), the circumstantial inference properly permitted to arise is that all remaining deposits constitute taxable income.

  3. United States v. Frank

    245 F.2d 284 (3d Cir. 1957)   Cited 32 times
    In United States v. Frank, supra, 245 F.2d at page 286, it was stated: "[W]e do not think any taxpayer considers an audit by a revenue agent to be a call for purely social purposes."

    All the points which defendant raises in this Court were discussed by the district judge in his opinion following motion for new trial in the district court. See D.C.W.D.Pa. 1956, 151 F. Supp. 866. We need not repeat the detailed statement made in that opinion showing the careful allowances made by the revenue authorities in order not to charge the defendant with a greated discrepancy between income received and income reported than he should be called upon to answer for.

  4. United States v. Rizzo

    313 F. Supp. 734 (D. Del. 1970)   Cited 5 times

    Section 6041 is intended to collect information about those who are entitled to and do receive income in the form of certain payments and, under the facts here, the issue was properly submitted to a jury to decide whether the defendant caused false information about his income to be submitted to the government by having another sign for his ticket and receive the money. The defendant's second argument, that there was no evidence to show that he assisted in or procured the preparation or presentment of a false return, fails also. Although the bulk of the evidence is circumstantial on this point, on a motion for acquittal, the evidence must be viewed in a light most favorable to the government and to give the government the benefit of all inferences which reasonably may be drawn in its favor; e.g., United States v. Frank, 151 F. Supp. 866 (W.D.Pa. 1956), aff'd 245 F.2d 284 (3 Cir. 1957), cert. denied 355 U.S. 819, 78 S.Ct. 25, 2 L.Ed.2d 35 (1957). The evidence shows that the defendant was seen by Internal Revenue Service Agents near the cashiers' windows acting nervously.

  5. United States v. Schwartz

    213 F. Supp. 306 (E.D. Pa. 1963)   Cited 2 times

    In considering these motions for acquittal and new trial, this Court is required to take the view of the evidence which is most favorable to the Government and to give the Government the benefit of all inferences which reasonably may be drawn in its favor. United States v. Frank, D.C., 151 F. Supp. 866, affd. 245 F.2d 284 (3 Cir. 1957), cert. denied 355 U.S. 819, 78 S.Ct. 25, 2 L.Ed. 2d 35 (1957). The defendant advances the proposition that the Government is bound by the testimony of its own witnesses.

  6. United States v. Stirone

    168 F. Supp. 490 (W.D. Pa. 1957)   Cited 23 times

    The jury is free to believe part of what a witness says and discount the rest. United States v. Gordon, 3 Cir., 1957, 242 F.2d 122, 126, certiorari denied, 1957, 354 U.S. 921, 77 S.Ct. 1378, 1 L.Ed.2d 1436; cf. United States v. Frank, D.C.W.D.Pa. 1956, 151 F. Supp. 866, 873, affirmed, 3 Cir., 1957, 245 F.2d 284, certiorari denied, 1957, 355 U.S. 819, 78 S.Ct. 25, 2 L.Ed.2d 35. If the direct testimony of the witness did not completely establish an extortion, it tended to do so, which was all that was required to justify its admission for the purpose of showing intent or plan. Cf. Commonwealth v. Heintz, 1956, 182 Pa. Super. 331, 336, 126 A.2d 498, 501.