Reid G. Jonson v. United States

Jurisdiction

Appellant was indicted on July 20, 1959, and was thereafter convicted by jury on two counts of income tax evasion for the tax years of 1955 and 1956, in violation of 26 U.S.C.A. § 7201 . A judgment of conviction was entered and this appeal is therefrom. This Court (Title 28 U.S.C.A. § 1291 ) has jurisdiction.

Specification of Errors

A detailed specification of the errors relied upon are as follows:

(1) That the trial court erred in failing to grant the defendant’s Motion for Judgment of Acquittal for the charge of violation of Title 26 U.S.C.A. § 7201 , Case No. C-8546, at the conclusion of the prosecution’s case.

(2) That the trial court erred in failing to grant the same motion at the end of all the testimony.

(3) That the trial court erred in failing to render a judgment of acquittal or to grant a new trial in response to the motion for new trial filed therein.

Appellant’s only argument in this appeal is that he was entitled to a judgment of acquittal under Rule 29 of the Federal Rules of Criminal Procedure, 18 U.S.C.A., on the ground that as a matter of law there was a full compromise of all tax liability, criminal and civil, prior to return date of the…