United States v. Kenneth L. Snow

Snow was convicted on three counts of filing false federal income tax returns for the years 1968, 1969, and 1970. Int. Rev.Code of 1954, § 7206(1). Snow was also convicted on a fourth count of failing to file a return for 1971, Int.Rev. Code of 1954, § 7203, but the trial court later set aside that conviction. Snow appeals the three false-filing convictions. He asserts that the trial court erroneously admitted evidence of his failure to file state and federal income tax returns. We affirm.

In February 1972, Snow filed a federal income tax return for 1968. This was the first time in at least 10 years that he filed a federal income tax return. In April 1972, Snow filed returns for 1969 and 1970. He did not file a return for 1971.

The returns that he filed were not only late, but also inaccurate. He materially understated his income and overstated his exemptions.

At the trial Snow blamed his accountant for the errors. Snow testified that’ he and Mrs. Snow hired Mrs. Peterson, an accountant, because the Snows were organizing a construction company. Snow said that he knew nothing about income taxes and that his wife managed the family finances. According to Snow, he and his…