UNITED STATES v. LAWHON

No. 73-3933.

499 F.2d 352 (1974)

UNITED STATES of America, Plaintiff-Appellee, v. Raleigh H. LAWHON, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied October 7, 1974.


Attorney(s) appearing for the Case

Thomas D. Aitken, Tampa, Fla., Davisson F. Dunlap, Orlando, Fla., for defendant-appellant.

John L. Briggs, U. S. Atty., Jacksonville, Fla., Harrison T. Slaughter, Asst. U. S. Atty., Orlando, Fla., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Chief, App. Sec., John P. Burke, John B. Owens, Attys., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before BROWN, Chief Judge, and RIVES and DYER, Circuit Judges.


Rehearing and Rehearing En Banc Denied October 7, 1974.

DYER, Circuit Judge:

Lawhon seeks to upset his conviction for making and subscribing false income tax returns for the years 1963, 1964 and 1965, in violation of 26 U.S.C.A. § 7206(1), and for attempted tax evasion for the same years in violation of 26 U. S.C.A. § 7201. He makes three basic contentions: first, that venue was not proved; second, that the Government's theory of taxability was unsound...

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