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UNITED STATES v. JACOBSON

No. 376, Docket 76-1345.

547 F.2d 21 (1976)

UNITED STATES of America, Appellee, v. Ralph JACOBSON, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided December 17, 1976.

Certiorari Denied March 28, 1977.

Attorney(s) appearing for the Case

Steven K. Frankel, Sp. Atty., U. S. Dept. of Justice, Brooklyn, N. Y. (Robert B. Fiske, Jr., U. S. Atty., Southern District of New York, Jacob Laufer, Sp. Atty., U. S. Dept. of Justice, and Frederick T. Davis, Asst. U. S. Atty., Southern District of New York, New York City, on the brief), for appellee.

James M. LaRossa, New York City (LaRossa, Shargel & Fischetti and Gerald L. Shargel, New York City, on the brief), for defendant-appellant.

Before LUMBARD and VAN GRAAFEILAND, Circuit Judges, and BONSAL, District Judge.

Certiorari Denied March 28, 1977. See 97 S.Ct. 1581.

LUMBARD, Circuit Judge:

Ralph Jacobson appeals from a conviction entered by a Judge Morris E. Lasker on July 23, 1976 after a jury trial in the Southern District of New York. Under 26 U.S.C. § 7206(1) Jacobson was convicted of filing a false and fraudulent 1968 federal income tax return in failing to report interest income derived from money lending and was acquitted on a second, unrelated count that...

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