United States v. Charles K. Griffy and Emma Griffy

Appellants Charles and Emma Griffy appeal from their convictions, after a jury verdict, on six counts of tax evasion in violation of 26 U.S.C. § 7201 for the years 1980 through 1985. We vacate submission and order additional briefing.

Appellants’ court-appointed counsel filed a brief that summarized the proceedings in the district court, recited the facts of the case, and stated that counsel had reviewed the record and “located no specific issues” for appeal. Counsel did not say the appeals were frivolous and did not move to withdraw. He stated he had served appellants with a copy of the brief by mail and advised them of their right to request leave to file a supplemental brief and to have counsel relieved.

Following these recitals, counsel concluded: “Accordingly, the court must review the record. Should the court wish further briefing on an issue of law and advocacy on behalf of the appellants, counsel is available to do so.”

Assuming, as counsel obviously does, that the procedures followed complied with the requirements imposed by the California Supreme Court in People v. Wende, 25 Cal.3d 436 , 600 P.2d 1071 , 158 Cal.Rptr. 839 (1979), and People v. Feggans, 67 Cal.2d 444 ,…