United States v. Mangan

575 F.2d 32 (2d Cir. 1978)

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Nature of the Case

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Facts

Frank Mangan (D) was an IRS Agent. D his brother Kevin (D), obtained the names and social security numbers of seven taxpayers. D prepared 1971 income tax returns for these taxpayers and caused them to be filed. Each was accompanied by a W-2 tax withholding form showing that the seven taxpayers had worked for Atlas Investing Co., Inc., Ace Industries, Inc. or Admiral Realty Co., Inc. and that they had withholdings ranging from $ 12,000 to $ 14,000. The returns claimed partnership losses sufficient to entitle each taxpayer to a refund in the $9,000 range and gave false addresses at rooming houses and transient hotels on the upper west side of Manhattan, where Kevin (D) had rented rooms in the taxpayers' names. United States (P) mailed refund checks to six of the taxpayers at these addresses. Kevin (D) opened accounts at banks in the fake names. The proceeds were withdrawn in cash. John Bertsch, gave testimony concerning Kevin's (D) activity in renting the rooms, picking up the checks, and opening and then closing the bank accounts. Kevin (D) gave Bertsch $20,000 to $25,000 of the refund money. At trial, the prosecution used D's personal tax returns to prove that the handwriting on the fraudulent tax returns matched the handwriting on D's personal returns. A handwriting expert testified that D’s tax returns and personnel forms were filled out in a similar way as the fraudulent tax returns. The expert testified that the same person filled out the documents. There was no testimony that D actually filed out any of the forms. D objected to the use of his tax returns and personnel file forms as handwriting samples. The objection was overruled. D was convicted and appealed.