UNITED STATES v. VANNELLI

No. 78-1607.

595 F.2d 402 (1979)

UNITED STATES of America, Appellee, v. Leonard J. VANNELLI, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 12, 1979.

Rehearing and Rehearing April 16, 1979.


Attorney(s) appearing for the Case

Jay B. Kelly, St. Paul, Minn., for appellant.

Donald F. Paar, Asst. U. S. Atty., Minneapolis, Minn., for appellee; Andrew W. Danielson, U. S. Atty., Minneapolis, Minn., and Paul C. Engh and Robert L. Gjorvad, Legal Interns, on the brief.

Before STEPHENSON and McMILLIAN, Circuit Judges, and FILIPPINE, District Judge.


Rehearing and Rehearing En Banc April 16, 1979.

STEPHENSON, Circuit Judge.

Appellant Leonard J. Vannelli appeals from his jury conviction on three counts of willfully attempting to evade federal income taxes by the filing of false income tax returns for the years 1971, 1972 and 1973 in violation of 26 U.S.C. § 7201.1 The government reconstructed appellant's income through the use of the bank deposits-cash

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