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Count two of the Indictment charged that petitioner received
gross income in the amount of $49,324 during 1987, and by reason
of such income petitioner was required to file a Federal income
tax return for that year on or before April 15, 1988. Count
three of the Indictment charged that petitioner received gross
income in the amount of $56,504 during 1988, and by reason of
such income was required to file a Federal income tax return for
that year on or before April 15, 1989. Each count further
charged that petitioner "wilfully and knowingly" failed to file
these requisite returns.
On or around July 9, 1993, petitioner was tried on all three
counts before a jury in the U.S. District Court for the Eastern
District of Michigan (District Court). During the trial, a
Government witness testified that petitioner's gross income for
1986 through 1988, respectively, was $30,252, $49,324, and
$56,504. The witness further identified petitioner's
corresponding tax liabilities as $7,249, $13,246, and $15,781,
respectively. The Government also submitted into evidence
Exhibit 40B, entitled "Computation of Taxable Income and Tax Due
for Gerald R. Hickman", which identified, among other things,
petitioner's gross income, taxable income, and total tax due for
1986 through 1988.
On July 23, 1993, petitioner was found guilty on all three
counts. On October 20, 1993, the District Court entered an order
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