[DOWNLOAD] "United States v. Anderson" by Eighth Circuit United States Court of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: United States v. Anderson
- Author : Eighth Circuit United States Court of Appeals
- Release Date : January 03, 1980
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 57 KB
Description
Donald Anderson was convicted pursuant to a jury trial in the United States District Court for the District of South Dakota1 on all counts of a forty-four-count indictment. The indictment charged Anderson with mail fraud, forgery, and uttering in violation of 18 U.S.C. §Â§ 495, 1341-42 (1976) by engaging in a scheme to defraud the Government through filing thirty false income tax returns in different names in order to obtain tax refunds. On appeal, Anderson contends that the Government failed to prove a fact alleged in seven counts of the indictment, and that the facts alleged do not constitute mail fraud as a matter of law with regard to two of the counts. Anderson also challenges two evidentiary rulings made by the trial court. We affirm. Anderson filed thirty completed Form 1040 federal income tax returns for the year 1977, under thirty different, fictitious husband and wife names. All the returns contained addresses located either in South Dakota, Iowa, or Nebraska. Each completed return, accompanied by a W-2 wage earner form, showed a refund due; the amounts of the refunds varied from $1800 to $3500. At trial, expert testimony linked Anderson's handwriting to that on the returns.