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UNITED STATES v. MARSHALL

No. 75-3751.

557 F.2d 527 (1977)

UNITED STATES of America, Plaintiff-Appellee, v. Lydell MARSHALL, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied September 9, 1977.

Attorney(s) appearing for the Case

Corinne M. Hopkins (Court-appointed), New Orleans, La., for defendant-appellant.

Lydell Marshall, pro se.

Gerald J. Gallinghouse, U. S. Atty., Mary W. Cazalas, Asst. U. S. Atty., New Orleans, La., for plaintiff-appellee.

Before MORGAN and HILL, Circuit Judges, and NOEL, Senior District Judge.

NOEL, Senior District Judge:

In this appeal, Lydell Marshall seeks the reversal of his conviction on the third count of an indictment that charged him with willfully understating his income for the year 1971 in violation of 26 U.S.C. § 7201.1 The first and second counts charged that Marshall also understated his income for the years 1969 and 1970. The jury returned a verdict of "not guilty...

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