United States v. Eaken
United States Court of Appeals for the Seventh Circuit
17 F.3d 203 (1994)
- Written by Sharon Feldman, JD
Facts
William Eaken (defendant) was an attorney and the administrator of an estate. Eaken opened an estate account at the bank where he had personal and law-practice checking accounts and two accounts in other names. Over 10 months, Eaken withdrew almost the entire amount in the estate account and made deposits into the other accounts. Eaken failed to file a tax return but filed a request for a time extension together with a payment of $1,700. Eaken was charged with willfully attempting to evade the payment of taxes. The evidence at trial established that Eaken had made 34 withdrawals from the estate account using withdrawal forms rather than checks; he had deposited most of the withdrawals into three different accounts, including the two that were not in his name; over $26,000 of the estate withdrawals remained unaccounted for; and the withdrawals of nearly $200,000 resulted in an $80,000 tax liability. Eaken was convicted and argued on appeal that the government did not prove an affirmative act evidencing an intent to avoid the payment of income tax.
Rule of Law
Issue
Holding and Reasoning (Will, J.)
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