United States v. John David Gardner

John David Gardner appeals his conviction on three counts of willfully attempting to evade federal income taxes, in violation of 26 U.S.C. § 7201 . The jury found that Gardner had understated his taxable income in each of the years 1968, 1969, and 1970. Gardner raises numerous contentions on appeal, none of which requires reversal of his conviction. We affirm.

I

After Gardner’s indictment on three counts of tax evasion, the Government sought to strike a plea bargain with Gard ner. The Government offered to abandon plans to seek a second indictment against Gardner on charges of filing false statements to secure loans and to dismiss two counts of the original indictment if Gardner pleaded guilty to one count of tax evasion and cooperated with the Government in another criminal investigation involving other suspects. Gardner rejected the offer. Subsequently, Gardner was convicted on all three counts of tax evasion, and the Government obtained an indictment against Gardner on the charges of filing false statements. Gardner contends that the Government’s threat to obtain the second indictment created an appearance of vindictiveness which impermissibly burdened his rights to stand…