United States v. Mike Abbas

Before BARNES and HUFSTEDLER, Circuit Judges, and ENRIGHT, District Judge.

On March 19, 1973, a twelve count indictment was returned against the defendant by the federal grand jury for the Central District of California.

The indictment charged the defendant in each count with violations of 26 U.S. C. § 7206(2), in that he had willfully assisted in the preparation of false federal income tax returns.

On September 4, 1973, a jury found the defendant guilty as to counts six, eleven, and twelve involving the tax returns of Lucy Vinluan and Leigh and Kimbo Emerson. The defendant was found not guilty as to counts four and five, and the jury could not agree as to the remaining counts which were subsequently dismissed.

The basic issue in this case concerns the government’s preparation and use, as evidence, of a number of allegedly demonstrative charts, summarizing the testimony of the witnesses as to the variation between the sums of money which the witnesses reported to the tax preparer and the amount actually listed on the returns by the preparer. The defense asserts that it was improper to have permitted the jury to receive into evidence what it contends were argumentative…