United States v. Alexander E. Marabelles

Marabelles appeals from his judgments of conviction under 26 U.S.C. § 7201 (1976) (two counts of attempted tax evasion for the years 1977 and 1978) and 26 U.S.C. § 7206 (1) (1976) (one count of willfully filing a false tax return for the year 1977). The appeal was timely, and we have jurisdiction under 28 U.S.C. § 1291 (1976). We affirm.

FACTUAL BACKGROUND

During the years in question, Marabelles was a self-employed painter. On his federal income tax return for 1977, Marabelles reported gross receipts from his painting business in the amount of $10,083.00 and expenses in the amount of $4,394.00. On his tax return for 1978, he reported $11,-653.00 as gross receipts from his business and $6,396.00 as expenses. The tax returns were prepared by trained tax preparers, based on information provided by Mara-belles.

On October 29, 1982, a four-count indictment was returned against Marabelles, charging him with two counts of attempted tax evasion (1977 and 1978) and two counts of willfully filing false tax returns (1977 and 1978). Marabelles was tried before a jury, beginning February 23, 1983.

At trial, the Government employed the specific items method of proof, to show that the gross…