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UNITED STATES v. ANDERSON

May 20, 1966

UNITED STATES OF AMERICA, PLAINTIFF,
v.
SAM L. ANDERSON, DEFENDANT.



The opinion of the court was delivered by: John E. Miller, Chief Judge.

On March 10, 1966, the Grand Jury returned a three-count indictment in the Hot Springs Division of this court, charging the defendant, Sam L. Anderson, with violating 26 U.S.C.A. § 7206(1).

Count I charges that on or about April 15, 1960, in the Western District of Arkansas, the said defendant, Sam L. Anderson, "did wilfully and knowingly make and subscribe a joint income tax return, Form 1040, for the calendar year 1959, in his name and in the name of his wife, which was verified by a written declaration that it was made under the penalties of perjury, which said joint income tax return, Form 1040, for the calendar year 1959, he did not believe to be true and correct as to every material matter in that in the said joint income tax return, Form 1040, for the calendar year 1959 on Schedule C thereof entitled `Profit (or Loss) from Business or Profession' he stated the Total Receipts to be $9,175.80, whereas he then and there well knew and believed, he had total receipts substantially in excess of that amount to-wit: approximately $32,000.00 in violation of Section 7206(1), Internal Revenue Code; 26 U.S.C. § 7206(1)."

Counts 2 and 3 are identical with Count 1 except that Count 2 charges that the offense was committed on or about April 14, 1962, and that the income tax return was for the calendar year 1961, and that the defendant stated his total receipts to be $9,588.10, whereas they were approximately $17,000.00. Count 3 charges that the offense was committed on or about April 14, 1963, that the income tax return was filed for the calendar year 1962, and that the defendant stated that his gross receipts were $10,277.00, whereas the gross receipts were approximately $17,000.00.

On April 25, 1966, the defendant accompanied by his attorney appeared in open court in the Hot Springs Division and entered a plea of not guilty to all counts. Immediately preceding arraignment the defendant filed a motion for a bill of particulars in which he prayed that the court order and direct the United States to serve and file a bill of particulars as to certain matters. In view of the conclusions reached by the court, it is deemed unnecessary to set forth in toto the motion.*fn1

In numbered paragraph 1 the defendant's demands are stated as follows:

    "1. A statement as to whether the government
  intends to rely on the `omission of specific
  items' methods for reconstruction of income and,
  if so, an exact statement setting forth the
  following:
    "(a) The date, amount, payor, and character of
  each item in the year 1959.
    "(b) The date, amount, payor, and character of
  each item in the year 1961.
    "(c) The date, amount, payor, and the character
  of each item in the year 1962."

In numbered paragraph 3 the defendant's demands are stated as follows:

    "3. A statement as to whether the government
  intends to use the `bank deposits and
  expenditures' method for

  reconstruction of income or to corroborate the
  omission of specific items and, if so, an exact
  statement setting forth the following:
    "(a) A list of the defendant's bank deposits in
  the year 1959, reflecting thereon the amount,
  date and alleged character of each item.
    "(b) A list of the defendant's bank withdrawals
  in the year 1959, reflecting thereon the amount,
  date and use of each withdrawal.
    "(c) A list of the defendant's bank deposits in
  the year 1961, reflecting thereon the amount,
  date and alleged character of each item.
    "(d) A list of the defendant's bank withdrawals
  in the year 1961, reflecting thereon the amount,
  date and use of each withdrawal.
    "(e) A list of the defendant's bank deposits in
  the year 1962, reflecting thereon the amount,
  date and alleged character of each item.
    "(f) A list of the defendant's bank withdrawals
  in the year 1962, reflecting thereon the amount,
  date and use of each withdrawal."

On May 9, 1966, the United States served and filed a response to the motion, in which it is stated:

    "The matters sought in said motion are
  evidentiary, within the defendant's own
  knowledge, and are not necessary to the defendant
  in the preparation of his defense. The offense is
  sufficiently stated in the indictment to bar a
  second possible prosecution for the same offense.
    "The granting of said motion would unduly limit
  the scope of plaintiff's proof and prematurely
  disclose the same prior to trial.
    "WHEREFORE, the United States of America prays
  that the motion of Sam L. Anderson, defendant,
  for a Bill of Particulars be denied."

Prior to the serving and filing by the United States of the response, the defendant had served the United States Attorney and had submitted to the court a memorandum brief in support of the motion. On May 9, 1966, the United States served upon the attorneys for the defendant and ...


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