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UNITED STATES v. RAGANO

No. 74-2376.

520 F.2d 1191 (1975)

UNITED STATES of America, Plaintiff-Appellee, v. Frank RAGANO, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied January 20, 1976.

Attorney(s) appearing for the Case

E. David Rosen, Miami, Fla., Michael L. Kinney, Thomas T. Steele, Tampa, Fla., for defendant-appellant.

John L. Briggs, U. S. Atty., Jacksonville, Fla., Claude Tison, Jr., Asst. U. S. Atty., Tampa, Fla., for plaintiff-appellee.

Before WISDOM, SIMPSON and RONEY, Circuit Judges.

Rehearing and Rehearing En Banc Denied January 20, 1976.

SIMPSON, Circuit Judge:

This appeal requires us to review for the second time the conviction upon income tax related charges of Frank Ragano, a Florida attorney. See United States v. Ragano, 5 Cir. 1973, 476 F.2d 410. A description of the prior proceedings before the district court and on appeal is essential to an understanding of the issues raised by the present...

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