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UNITED STATES v. SPOMAR

January 14, 1963

UNITED STATES OF AMERICA, PLAINTIFF,
v.
JOHN P. SPOMAR, DEFENDANT.



The opinion of the court was delivered by: Robson, District Judge.

This is an indictment in three counts alleging that the defendant, John P. Spomar, attempted to evade and defeat a large portion of the income tax due and owing by him and his wife for the years 1958, 1959 and 1960, in violation of 26 U.S.C. § 7201.

Count I alleges that the defendant filed a joint return for the year 1958 in which he stated that the income of himself and his wife was $10,402.74 and that the amount of tax due thereon was $2,445.71, whereas he knew that the taxable income for the year was $40,967.74, upon which there was a tax due of $15,202.93.

Count II alleges that he filed a joint return in which he stated their income for 1959 was in the sum of $6,893.67 and that the amount of tax due thereon was $1,616.60, whereas he knew that their taxable income was $44,147.12 upon which there was a tax due of $17,026.80.

Count III alleges that for the year 1960 the defendant filed a joint return in which he stated their income was $10,443.57 and that the tax due thereon was $2,531.33, whereas he knew that the taxable income for that year was the sum of $51,446.65, upon which there was due a tax of $21,369.52.

Defendant has moved for a bill of particulars. An examination of the motion reveals that it seeks to inquire into the Government's evidence and the theory upon which it will proceed.

The indictment as summarized above fulfills the requirement of Rule 7(c) of the Federal Rules of Criminal Procedure, which states that the indictment "shall be a plain, concise aud definite written statement of the essential facts constituting the offense charged."

The defendant seeks more particularity as to the following matters:

1. Which entries on the return the Government intends to prove are false.

2. Which entries on the return the Government contends are correct.

3. Whether the gross income for the years in issue was understated.

4. The nature of any alleged unreported income, the source of it, and the dates paid to the defendant and his wife.

5. Whether the Government will offer proof at the trial of the falsity of any deductions claimed.

6. Which deductions are alleged to be false and the correct amount of such deductions.

7. The manner in which the Government arrived at the figures for the alleged income ...


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