UNITED STATES v. ROTHSTEIN

No. 75-3559.

530 F.2d 1275 (1976)

UNITED STATES of America, Plaintiff-Appellee, v. Alan H. ROTHSTEIN, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied May 26, 1976.


Attorney(s) appearing for the Case

R. Harris Turner, Miami, Fla., David U. Tumin, Jacksonville, Fla., for defendant-appellant.

Robert W. Rust, U.S. Atty., Miami, Fla., Scott P. Crampton, Gilbert E. Andrews, William D. Hyatt, Robert E. Lindsay, Dept. of Justice, Tax Div., Washington, D.C., for plaintiff-appellee.

Before TUTTLE, THORNBERRY and TJOFLAT, Circuit Judges.


TUTTLE, Circuit Judge:

Alan H. Rothstein, a lawyer, and city attorney for the City of Miami during the tax years in question, here appeals his conviction on three counts of having subscribed, under the penalties of perjury, to individual income tax returns for the years 1970, 1971 and 1972 which he knew not to be true and correct, in violation of 26 U.S.C. § 7206(1).

The appellant does not challenge the sufficiency of the evidence to permit the case against...

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