United States v. Sam Ratner, (Two Cases)

These are two tax fraud cases, wherein appellant appeals from his conviction on five counts charged in two indictments (which were consolidated for trial and hearing on appeal). On each count, defendant received concurrent sentences of two years imprisonment, suspended, and probation for three years. He was also fined $2,000 in No. 71-2826, and $2,500 in No. 71-2827.

In No. 71-2826, defendant was charged with a violation of 18 U.S.C. § 1001 (Making a False Statement to a Governmental Agency). When Special Agent Greene asked him about his tax returns for the years 1964 and 1965, he represented “that he had no bank account, business or personal, in either San Jose or Red Wood (sic) City for either of the retail outlets.”; and that he had only four bank accounts, all in Los Angeles County during 1964 and 1965, two business and two personal, which he specified (Ex. 56). It was stipulated at the trial (Ex. 48) he had bank accounts, which were his, in San Jose (Ex. 48, paragraph 4(c), and Ex. 13-17) and Redwood City, California {idem., 4(d), and Ex. 18-21) (where appellant had book stores), during 1964 and 1965.

In No. 71-2827, defendant was charged in four counts with (a) income tax…