United States v. Albert R. Gamble

The defendant-appellant, Albert R. Gamble, challenges his conviction on two counts of willful failure to file income tax returns in violation of 26 U.S.C. § 7203 . He claims error based upon the constitutionality of the Internal Revenue Code, the double jeopardy bar to reprosecution, the admission of certain evidence, and the sufficiency of the evidence to support his conviction. We affirm.

FACTS

Gamble is an attorney who practices law in Arizona as a sole practitioner. The charges against him stem from his filing and failure to file income tax returns for the 1971, 1972 and 1973 tax years. Gamble made a timely filing of his return for 1971, with the notation “plan to review and amend if indicated.” On the basis of that return, the Government charged him with filing a false return under 26 U.S.C. § 7206 . Prior to 1975, Gamble did not file returns for either 1972 or 1973. As a result of those omissions, he was charged with two counts of willful failure to file returns in violation of 26 U.S.C. § 7203 .

At his first trial, the jury found Gamble guilty of the two § 7203 counts, but could not reach a verdict on the § 7206 count. Gamble moved for and was granted a new trial. The…