People v. Rapoport

DORAN, J.

In an information filed February 24, 1954, by the district attorney of Los Angeles County, appellant was charged in Count I with the crime of making and subscribing a false return in violation of section 18431.1 of the Revenue and Taxation Code, committed on or about March 14, 1951; and appellant was charged in Count II with the crime of making and subscribing a false return in violation of section 19405 of the Revenue and Taxation Code, committed on or about March 18, 1953.

A jury trial resulted in a guilty verdict.

Appellant contends that,

“II

‘1 The lower Court erred when it failed to grant the motion to dismiss the cause pursuant to Section 1382, Penal Code, State of California; and all proceedings thereafter were null and void for want of jurisdiction.

[849]

“III

“The verdict of the jury is not supported by the evidence.

“IV

“The conduct of the Trial Court in refusing to admit certain evidence prejudiced the defendant thus affecting his substantial rights.

“V

“It was error to try defendant on the two counts of the information inasmuch as both counts concerned one taxable year

•

the end result being that the jury was thus prejudiced against defendant, thereby affecting his substantial rights.

“VI

“The record before the District Court of Appeal is not complete; and prosecution of this appeal without benefit of the complete record affects the substantial rights of appellant in contravention of Article 1, Section 13, of the Constitution of the State of California and Article 14, of the Amendments to the Constitution of the United States of America.

“VII

“The legislature is without power to impose criminal sanctions for failure of a taxpayer to correctly estimate or determine liability on a civil obligation such as personal income tax.