United States v. Richard Y. Garcia

553 F.2d 432, 40 A.F.T.R.2d (RIA) 5154, 1977 U.S. App. LEXIS 13116

• Court: Court of Appeals for the Fifth Circuit
• Decided: June 2, 1977
• Docket: 76-4255
• Status: Published

Opinion

PER CURIAM:

Defendant’s convictions for making false statements on his tax returns are affirmed. 26 U.S.C.A. § 7206(1).

The trial court did not abuse its discretion in refusing to dismiss the indictment because the trial took place a year after arraignment, rather than within 120 days as required by the District Court’s Rule 50(b) Plan for Achieving Prompt Disposition of Criminal Cases of the Southern District of Texas. United States v. Clendening, 526 F.2d 842 (5th Cir. 1976) and United States v. Maizumi, 526 F.2d 848 (5th Cir. 1976). Where the four-pronged test of Barker v. Wingo, 407 U.S. 514, 92 S.Ct. 2182, 33 L.Ed.2d 101 (1972), is not met, dismissal is not required.

The refusal to permit defendant to introduce evidence as to what tax, if any, would be owing on the unreported income was not error. Schepps v. United States, 395 F.2d 749 (5th Cir. 1968).

AFFIRMED.