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COOPER v. UNITED STATES

No. 19691.

321 F.2d 274 (1963)

Jack B. COOPER, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied September 12, 1963.

Attorney(s) appearing for the Case

Vincent C. Giblin, Miami Beach, Fla., E. David Rosen, Miami, Fla., Marion E. Sibley, Sibley, Grusmark, Giblin, King & Levenson, Miami Beach, Fla., for appellant.

Daniel S. Pearson, Asst. U. S. Atty., Miami, Fla., Edith House, U. S. Atty., Southern Dist. of Florida, for appellee.

Before TUTTLE, Chief Judge, and JONES and BELL, Circuit Judges.

GRIFFIN B. BELL, Circuit Judge.

Appellant was convicted in 1962 after a non-jury trial in 1961 on a two count indictment charging him with unlawfully attempting to evade the payment of income taxes by the filing of false returns for fiscal years ending in 1953 and 1954.1 The indictment was returned in 1959.

The case comes here after protracted post trial proceedings seeking in the alternative a judgment of acquittal, or a new trial...

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