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Petitioner claimed a $13,015 loss on Schedule E of his 1984
Federal income tax return as a result of his purchase of the
Yreka property.
E. Petitioner's Indictment and Conviction
In February 1990, petitioner was indicted under section
7206(1) for filing a false income tax return for 1984 and for
forging the Lopps' signatures on four Federal tax refund checks
totaling $195,489. The indictment alleged that petitioner
received but failed to report the proceeds of the refund checks.
Petitioner was also indicted for delivering U.S. obligations
bearing forged endorsements and uttering, passing, and publishing
U.S. obligations regarding the four refund checks. On January
17, 1991, petitioner was convicted of those charges.
Petitioner was also indicted for embezzling and failing to
report as income $676,720.68 from the Lopps' escrow account. He
was acquitted of those charges.
The U.S. Court of Appeals for the Ninth Circuit affirmed
petitioner's conviction, without published opinion. United
States v. Bingham, 958 F.2d 378 (9th Cir. 1992).
F. Trial and Petitioner's Assertion of the Fifth Amendment
Privilege Against Self-Incrimination
Before trial, petitioner asserted that he had a Fifth
Amendment right not to testify on the grounds that his testimony
could be used against him in further criminal proceedings.
Respondent did not call petitioner or any other witnesses to
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