U.S. Court of Appeals for the Ninth Circuit, 1971

United States v. Harry W. Polk

United States v. Harry W. Polk
U.S. Court of Appeals for the Ninth Circuit · Decided August 16, 1971 · Carter, Kilkenny, Choy
446 F.2d 1401; 28 A.F.T.R.2d (RIA) 71 (Federal Reporter, Second Series)

United States v. Harry W. Polk

Opinion

PER CURIAM:

Appellant was convicted of two counts of willfully and knowingly attempting to evade income taxes in the years 1963 and 1964. He was sentenced to pay a fine of $10,000 on each count.

Appellant’s sole contention was that the trial court erred in dénying a motion for judgment of acquittal, pursuant to Rule 29(a), Fed.Rules of Criminal Procedure, said motion having been directed to the sufficiency of the evidence.

Considering the evidence, as we must, in a light most favorable to the Government, we find it sufficient to sustain the convictions. It would serve no useful purpose to detail the evidence and discuss the alleged contradictions and discrepancies therein. These issues were resolved against the appellant by the jury.

The judgment is affirmed. The mandate will issue forthwith.

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