United States v. Wallace W. Watkins

Watkins appeals from his conviction after jury trial on three counts of tax evasion, 26 U.S.C. § 7201 . He attacks the district court’s admission of three types of evidence. Our jurisdiction is based on 28' U.S.C. § 1291. We affirm.

I.

Procedural History.

Appellant Watkins was indicted June 29, 1977 on five counts. Three counts alleged that he willfully attempted to evade taxes for the years 1971 through 1973; two counts charged Watkins and others with stealing, and conspiring to steal, timber owned by the United States. The trial court ordered separate trials for the timber theft counts and the tax evasion counts. The theft charges were tried first and a mistrial declared after the jury was unable to reach a verdict. Thereafter the tax evasion counts were tried, and the jury convicted Watkins on each of three counts of attempted tax evasion. The trial judge sentenced Watkins to two and one-half years’ imprisonment and imposed a $5,000 fine.

II.

Alleged Errors of Trial Court.

Appellant in this appeal urges that his convictions should be reversed because the trial court erred in three respects. Concisely put, these alleged errors are as follows:

We hold that no error was…