United States v. Salvatore J. Spinelli, Also Known as Sal J. Spinelli

This is an appeal from a jury verdict which found the defendant guilty on two counts: (1) 26 U.S.C. § 7201 (attempt to evade tax), and (2) 26 U.S.C. § 7206 (1) (making and subscribing to a false return). Sentence of 42 months was imposed only on Count I, the court having determined that Count II was included in Count I. No issue has been raised here as to this latter finding.

The defendant acknowledged that the “Government produced evidence which showed that there was a substantial additional amount of federal income tax due and owing from the accused for the calendar year 1965 [the year in question] over and above the amount of the tax which was declared or disclosed in the defendant’s income tax return for that calendar year.”

Spinelli argues that the Government failed in its burden to prove, as required by statute, that he knew that the additional amount was due and willfully attempted to evade his duties.

It is clear that the Government need not adduce direct proof of intent. It may be inferred from the defendant’s acts. Norwitt v. United States, 195 F.2d 127, 132-133 (9th Cir.), cert. denied 344 U.S. 817 , 73 S.Ct. 11 , 97 L.Ed. 635 (1952). The same applies to knowledge…