UNITED STATES v. GARCIA

No. 46-68.

412 F.2d 999 (1969)

UNITED STATES of America, Plaintiff-Appellee, v. Dennis GARCIA, Defendant-Appellant.

United States Court of Appeals Tenth Circuit.

Rehearing July 29, 1969.


Attorney(s) appearing for the Case

Harry L. Bigbee, Santa Fe, N. M. (F. Joel Roth and Arthur H. Coleman, Santa Fe, N. M. with him on the brief) for appellant.

John A. Babington, Asst. U. S. Atty., Albuquerque, N. M. (John Quinn, U. S. Atty., Albuquerque, N. M., with him on the brief) for appellee.

Before LEWIS, BREITENSTEIN and HICKEY, Circuit Judges.


HICKEY, Circuit Judge.

Appellant Garcia was convicted by a jury on four counts charging an attempt to evade and defeat income tax due and owing the United States for the years 1960 through 1963 inclusive in violation of 26 U.S.C. § 7201. The trial court sentenced Garcia to one year and one day.

Garcia claims the first count was barred by the statute of limitations,1 thereby eliminating the starting base of the net worth approach...

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