UNITED STATES v. PALLAN

No. 77-2646.

571 F.2d 497 (1978)

UNITED STATES of America, Plaintiff-Appellee, v. Sant R. PALLAN, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

March 6, 1978.


Attorney(s) appearing for the Case

Harry L. Hellerstein (argued), San Francisco, Cal., for defendant-appellant.

Gary K. Shelton (argued), San Francisco, Cal., for plaintiff-appellee.

Before WALLACE and HUG, Circuit Judges, and GRANT, District Judge.


WALLACE, Circuit Judge:

Pallan appeals from his conviction on one count of attempted income tax evasion, 26 U.S.C. § 7201, and eleven counts of making fraudulent income tax returns, 26 U.S.C. § 7206(1). Pallan's central contention is that he was denied due process of law by a delay of approximately five years between the criminal acts and the return of the indictment. We agree with the district judge that under the particular facts of this case, the preindictment...

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