UNITED STATES v. RAGANO

No. 72-2594.

476 F.2d 410 (1973)

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

United States Court of Appeals, Fifth Circuit.

April 9, 1973.


Attorney(s) appearing for the Case

Michael L. Kinney, St. Petersburg, Fla., John R. Parkhill, Edward M. Waller, Jr., Tampa, Fla., for defendant-appellant.

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

Before BELL and THORNBERRY, Circuit Judges, and GROOMS, District Judge.


GROOMS, District Judge:

The appellant was convicted on Count III, of a three count indictment, of a violation of 26 U.S.C.A. § 7206(1).1

Count III related to appellant's 1968 return and charged that on June 16, 1969, appellant knowingly made a false declaration in his claim to have sold 20 shares of Two Seasons, Inc. stock for $230,022.20 that he had purchased for $50,000.00, and that the income of $180,022.20 was properly...

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