People v. Smith

C. Arnholt Smith was convicted by a jury in May 1979 of two felony counts of tax fraud for the year 1971 (Rev. & Tax. Code, §§ 19405, 19406), two felony counts of tax fraud for the year 1973 (ibid.) and one count of grand theft (Pen. Code, § 487, subd. 1).

*1228 On May 31, 1979, Smith was placed on probation for five years on condition he serve one year in the custody of the sheriff for each of counts two, four and five and he make restitution of $681,000. Smith appealed his conviction.

On September 26, 1979, the trial court stayed the restitution and custody conditions pending appeal but did not stay the probationary term itself.

On March 24, 1984, the probation department sought to have Smith’s probation modified by extending the probationary term for another five years. The modification was sought because Smith’s term was due to expire on May 30, 1984. This court had not yet rendered its decision and the probation department feared the court would lose its jurisdiction over Smith.

On April 30, 1984, the court extended Smith’s formal probation for another five years until May 30, 1989.

This court filed its opinion on May 17, 1984, affirming tax counts one through…