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UNITED STATES v. CLEVELAND

No. 73-1679.

507 F.2d 731 (1974)

UNITED STATES of America, Plaintiff-Appellee, v. Robert E. CLEVELAND, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided October 24, 1974.

Rehearing Denied December 11, 1974.

Attorney(s) appearing for the Case

Joseph A. Lamendella, Chicago, Ill., for defendant-appellant.

James R. Thompson, U. S. Atty., Gary L. Starkman and Ann P. Sheldon, Asst. U. S. Attys., Chicago, Ill., for plaintiff-appellee.

Before SWYGERT, Chief Judge, SPRECHER, Circuit Judge, and CAMPBELL, Senior District Judge.

WILLIAM J. CAMPBELL, Senior District Judge.

Defendant Robert E. Cleveland was convicted on each count of a three count indictment charging tax evasion in violation of 26 U.S.C. § 7201. On appeal (Cleveland I), this court held that the district judge, in understandable reliance upon the language of United States v. Keig, 334 F.2d 823, 825 (7th Cir. 1964), had erroneously concluded that the Special Agent's Report (SAR) was not...

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