UNITED STATES v. FRANK

No. 26600.

437 F.2d 452 (1971)

UNITED STATES of America, Plaintiff-Appellee, v. Lawrence A. FRANK and Veronica B. Frank, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied March 2, 1971.


Attorney(s) appearing for the Case

Howard R. Lonergan, Portland, Or., for defendants-appellants.

Sidney I. Lezak, U. S. Atty., Norman Sepenuk, Asst. U. S. Atty., Vinita Jo Neal, Special Asst. U. S. Atty., Portland, Or., for plaintiff-appellee.

Before MERRILL and HUFSTEDLER, Circuit Judges, and TUTTLE, Senior Circuit Judge.


PER CURIAM:

Appellants, husband and wife, were convicted of violating 26 U.S.C. § 7201 (willful tax evasion). They attack the sufficiency of the evidence presented below on the issue of the willfulness.

During the years 1964 through 1966, appellants supplied the attorney who prepared their returns with records that omitted substantial items of income. In their return for 1963 (not a subject of the indictment) there exist similar omissions. The inference...

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