(Download) "United States v. Giacalone" by Sixth Circuit. United States Court Of Appeals " eBook PDF Kindle ePub Free
eBook details
- Title: United States v. Giacalone
- Author : Sixth Circuit. United States Court Of Appeals
- Release Date : January 06, 1978
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 53 KB
Description
Following a jury trial, the defendant, Giacalone, was convicted of three counts of making false declarations, in violation of 18 U.S.C. § 1623, before a grand jury pursuing a tax evasion investigation of his father, and one count of perjury in violation of 18 U.S.C. § 1621, at his father's trial. He was sentenced by Judge Churchill to concurrent terms of eighteen months' imprisonment and fined $2,500.00 on each of the four counts. The evidence shows that the defendant appeared before a grand jury investigating the federal income tax liability of his father where he testified that he had received a total of $25,000.00 in cash as wedding gifts which was invested in Giacalone Homes. He stated before the grand jury that he did not recall any other money being left over from the wedding gifts received. Approximately one year later, the defendant appeared as a witness in his father's trial for tax evasion. At the trial it was in his father's interest for the defendant to testify that he received more than $25,000.00 in wedding gifts, and he testified that he received $104,000.00 in wedding gifts. Contradictions between defendant's trial and grand jury testimony concerning the amount and disposition of these gifts was the basis of Counts I, II and III of the indictment.