# Petition for Writ of Certiorari — Robson v. United States

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## Record

- **Collection:** Supreme Court brief
- **Document type:** Petition for Writ of Certiorari
- **Published:** January 1, 1975
- **Citation:** 420 U.S. 927

## Text

Supreme Court “f the ia

October Term, 1974
No. A-312

WALTER C. ROBSON, Petitioner

Vv.

UNITED STATES OF AMERICA, Respondent

Petition For A Writ of Certiorari
To The United States Court of Appeals
For The Ninth Circuit

CLYDE R. MAXWELL

Attorney at Law

Suite 204

567 San Nicolas Drive

Newport Beach, California 92660

(714) 644-5232

J. GALLAGHER — PRINTED BRIEFS

(714) 547-6073

~
onvicted only of the charge arising out of the 1966 return.

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Sh MO RL PI

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To account for the apparent increased net
worth between the beginning and ending of the tax
year, appellant sought to establish that he had a
“cash hoard” of some $50,000.00 on hand at the
commencement of the year which asset the
government accounting witnesses failed to con-
sider. He testified that he spent this sum during
the year on the purchase of capital assets and to
pay business expenses. Had such a fund existed
and been so expended, most of the accumulation
of net worth relied on by the prosecution to
establish unreported income would have been
explained. The evidence bearing on such expendi-
tures from a cash hoard during the 1966 tax year
was conflicting. The court, as trier of fact, did not
believe appellant or his witnesses. This resolution
of conflicting evidence is binding on us on the
record here presented.

Appellant complains that the government failed
to follow up leads provided by the taxpayer, which
leads, it is alleged, would have led to evidence
tending to prove the existence of the cash hoard.
This failure, it is urged, had the effect of shifting
the burden of proof onto the defendant and thusly

(2)

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depriving him of due process. Contrary to
appellant's position, the record reflects that the
investigation officers did track down such leads
furnished by the taxpayer as were reasonably
susceptible to verification.

An adequate compliance with the teaching of
Holland v. United States, 348 U.S. 121 (1954), is
demonstrated.

We have considered other allegations of error
and find them without merit.

Affirmed.

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Dockeied filed Oct 1, 1974 Emil E. Melfi, Jr. Clerk
U. S. Court of Appeals
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
UNITED STATES OF AMERICA’ Plaintiff-Appellee,
-vs-
WALTER C. ROBSON* Defendant-Appellant.
Case No. 74-1385
ORDER DENYING PETITION FOR REHEARING
Doc-10918F )
Before: BARNES and HUFSTEDLER, Circuit
Judges, and McNICHOLS,”* District
Judge.

The petition for rehearing is denied.

Clerk's File No. 1-415-556-6120
Received Oct 7 1974

*Honorable Ray McNichols, United States District
Court for the District of Idaho, sitting by
designation.

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Amend. 5 CONSTITUTION
AMENDMENT V-CAPITAL CRIMES; DOUBLE
JEOPARDY; SELF-INCRIMINATION; DUE
PROCESS; JUST COMPENSATION FOR
PROPERTY
No person shall be held to answer for a capital,
or otherwise infamous crime, unless on a
presentment or indictment of a Grand Jury, except
in cases arising in the land or naval forces, or in the
Militia, when in actual service in time of War or
public danger; nor shall any person be subject for
the same offence to be twice put in jeopardy of life
or limb: nor shall be compelled in any criminal
case to be a witness against himself, nor be
deprived of life, liberty, or property, without due
process of law; nor shall private property be taken
for public use, without just compensation.

Amend. 6 CONSTITUTION
AMENDMENT VI-JURY TRIAL FOR CRIMES, AND
PROCEDURAL RIGHTS
In all criminal prosecutions, the accused shall
enjoy the right to a speedy and public trial, by an
impartial jury of the State and district wherein the

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crime shall have been committed, which district
Shall have been previously ascertained by law, and
to be informed of the nature and cause of the
accusation; to be confronted with the witnesses
against him; to have compulsory process for
obtaining witnesses in his favor, and to have the
Assistance of Counsel for his defence.

§ 7201. Attempt to evade or defeat tax

Any person who wilfully attempts in any manner
to evade or defeat any tax imposed by this title or
the payment thereof shall, in addition to other
penalties provided by law, be guilty of a felony
and. upon conviction thereof, shall be fined not
more than $10,000, or imprisoned not more than 5
years. or both, together with the costs of
prosecution. Aug 16, 1954, c. 736, 68A Stat. 851.

CHAPTER 29
Motion for Acquitta!

Rule 29. Motion for Judgment of Acquittal.

(a) MOTION BEFORE SUBMISSION TO JURY.
Motions for directed verdict are abolished and
motions for judgment of acquittal shall be used in
their place. The court on motion of a defendant or
of its own motion shall order the entry of judgment

(6)

of acquittal of one or more offenses charged in the
indictment or information after the evidence on
either side is closed if the evidence is insufficient
to sustain a conviction of such offense or offenses.
If adefendant’s motion for judgment of acquittal at
the close of the evidence offered by the
government is not granted, the defendant may
offer evidence without having reserved the right.

(b) RESERVATION OF DECISION ON MOTION.
If amotion for judgment of acquittal is made at the
close of all the evidence, the court may reserve
decision on the motion, submit the case to the jury
and decide the motion either before the jury returns
a verdict or after it returns a verdict of guilty or is
discharged without having returned a verdict.

(c) MOTION AFTER DISCHARGE OF JURY. If
the jury returns a verdict of guilty or is discharged
without having returned a verdict. a motion for
judgment of acquittal may be made or renewed
with 7 days after the jury is discharge or within
such further time as the court may fix during the
7-day period. If a verdict of guiity is returned the
court may on such motion set aside the verdict and
enter judgment of acquittal. If no verdict is
returned the court may enter judgment of acquittal.
It shall not be necessary to the making of such a

(7)

motion that a similar motion has been made prior
to the submission of the case to the jury.

(8)

NORTH AMERICAN INDUSTRIES, INC.
5025 Hampton Street e Vernon, Calif. 90058
[213] 589-6766
Mr. Clyde R. Maxwell August 30, 1970
417 South Hill Street
Los Angeles, Calif. 90013

Dear Mr. Maxwell:

You have my permission to divulge the contents
of this letter to the Internal Revenue Service.

This is an account of an around the world trip we
(Walt Robson) made together, in which Mr. Robson
engaged in advantageous trading between ports
and profitable gambling aboard ship.

We left California in early November, 1961,
aboard the “Oronsay”, a large English passenger
ship.

Mr Robson had, at the beginning of the trip,
about $8000.00 in travelers checks, and as |
discovered a few days after we left, he had over
$10,000.00 in cash. | remember this distinctly,
because | had to nag him to deposit it with the
Ships Purser, instead of hiding it in our cabin or
keeping it ina money belt.

In Japan, we brought about 40 bottles of Scotch
from the boat (cost below $3.00 aboard ship) and
sold them for $18.00 to the bellboys at the New
Japan Hotel. Mr. Robson bought at least a half
dozen Cannonette Cameras and a few hundred

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C O P Y

dollars worth of pearls-some very cheap and some
expensive.

In Hong Kong, Mr. Robson purchased 200 Enicar
21 jewel calendar watches, for under $5.00 apiece. |
remember these very weil because the bands came
separate and did not fit the watches. | spent many
hours in our cabin helping him file and fit the
bands to the watches. He also purchased a couple
of hundred dollars worth of small transistor radios
and cameras.

Our next stop was Manila. | went my own way
here on a tour up a river. The next morning the
cabin was full of rum. Mr. Rotson told me that he
had gone to a bur called “Litt!e Joes” or “Little
Tonies”. They had gambling in a back room. He
played 21 and won “handful of pesos”. At that time
the Phillippine Peso was not on the free market.
The ship's purser had told us he would not redeem
the Pesos. Mr. R. spent all he could on nite clubs
and not wanting to deal with the black market to
sell the Peso, he bought out two liquor stores of
Phillilppino Rum, about forty cases at $0.50 a
bottle. Within two days he was sold out at 30
Shillings a bottle, about a $1,500.00 profit.

In Sydney, Australia, Mr. Robson sold out his
“inventory” in three of our four day stay. He got
from) $20.00 to over $30.00 apiece for the watches.
He told me he made about $1,000.00 on the
cameras and the radios. | saw him sell these to cab

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drivers, customers and owners of pubs.

One of the new passangers that boarded the boat
in Sydney was an Australian man who had sold his
chicken ranch and was migrating to England. From
that time on, while | was making a play for the
girls, Walt was playing Gin Rummy with the
Australian, night after night and most of the time
all night. Upon returning to the cabin after these
sessions he showed his winnings which were quite
large and he rarely lost. They started playing for
five pounds a hand and got up to fifty. | don’t know
exactly, in the next few weeks, how much he won,
but | know it to be in excess of $8,000.00. As a
matter of fact, the Australians wife thought it was
more. | had run into her in London a few months
later and she had left him because of this. She had
wired all his money to London from the ship to
keep him from losing more to Walt, before arriving
Bali, Indonesia.

At a bazar in Bali | took my shirt off because of
the heat. | was immediately offered a magnificent
wood carving. | went back to the ship and brought
back all the shirts and white material | could get my
hands on. The Australian got into the act and
brought most of his clothes from the ship. We
went into partners and wound up with over a
hundred carvings. We gave the Purser five and he
let uS use a empty cabin in which to store them.
Mr. Robson won the Australians share in a few
hanaus of gin.

In Singapore, Mr. Robson purchased another

(11)

three hundred watches for about $6.00 apiece.

Our next stop was Colombo, Ceylon. Mr.
Robson sold some of the watches for as much as
forty and fifty dollars. One evening | saw him trade
200 watches for star sapphires. | don’t know
exactly how many but they filled a small leather
pouch.

| might mention that customs were very lax for
tourists in transit. This was not so however in
Bombay where Mr. Robson after one trip across
with some Scotch he gave it up.

In Aden he only bought a few cameras-l think
about ten Minnoxes.

in Port Said, Egypt, he decided to disembark. He
bought large leather suitcases from the Egyptians
over the side of the boat, in which he shipped his
share of the wood carvings to London. By the way.
My half of the wood carvings along with all my
luggage was stolen the night before docking in
London. We were to meet again in Rome, where we
were going to open a restaurent. This never
materialized. | did not see Mr. Robson again until
back in the States jate in 1962. When he left me he
had over $30.000.00 in cash and travelers checks.
He mailed some of it on to American Express in
London. For over two months on ship our
expenses were very nominal. The ship was our
hotel with free meals, 12 cents for a gin and tonic,
16 cents for a scotch and soda.

Mr Robson later told me of his travels the next

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seven months after he left me in Egypt in early
January 1962. He sold the carvings and star
sapphires in London. He mentioned selling his
cameras in Israel, buying gold U.S. coins in Beirut,
and winning money in Monaco. | do not know the
monetary results of these affairs.

If | can be of any further assistance or add any
Clarification, | will be happy to oblige.

Very truly yours,

s/Robert J. Morris
President
North American Industries

(13)

c@ F FY

REPUBLIC FEDERAL SAVINGS
AND LOAN ASSOCIATION
3407 West Magnolia Boulevard
Burbank, California 91505
]213] 845-8595

Cylde R. Maxwell February 16, 1971
Attorney at Law

417 South Hill Street, Suite 601

Los Angeles. California 90013

RE: Walter Robson
Dear Mr. Maxwell:

You have requested further information with
regard to whatever knowledge | may have
concerning Walter Robson and his dealings with
the Empire Savings and Loan, while | was Manager
of Empire Savings during the years 1963 and 1964.

| have been shown records of Savings Account
#2147 in the name of Mr. Robson, a copy of which
is attached, and this has refreshed my recollection
to a considerable degree.

| now remember Mr. Robson opened the account
on December 17, 1963, at which time, under our
policy. he was entitled to the free use of a Safety
deposit box. This was box number 686.

| also recall that Mr. Robson and | proceeded to
the safety deposit vault and | showed him how to

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insert the key and open the box under the bank’s
procedure, and at that time he placed within his
box five or six packages of currency. Each package
was almost 3/4” thick and appeared to consist of
ten units of 10 $100 bills each separated by paper
clips.

From time to time thereafter during the year
1964, | was present when Mr. Robson added
similar bundles of currency to his box. Occasi-
onaliy he would borrow an envelope to hold the
package of currency.

During the year 1964, on the occasion of these
visits, when | saw the inside of the box, there were
always five or six of these packages present.

| trust this is the information which you seek.
You have my permission to divulge the contents of
this letter to the Internal Revenue Service.

Very truly yours.

s/Frank Pawluc
Frank Pawluc

(15)

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REPUBLIC FEDERAL SAVINGS
and loan association
3407 West Magnolia Boulevard
Burbank, California 91505
(213) 845-8595

Mr. Clyde R. Maxwell September 15, 1970
437 South Hill 6

Suite 600

Los Angeles. Calif. 90013

Dear Mr. Maxwell:

The contents of this letter can be directed to the
Internal Revenue Service.

| Frank Pawluc. former manager of Empire
Savings and Loan. Sunset and Doheny office, did
know Walter Robson savings account holder.

To my knowledge Mr. Robson maintained 3 safe
deposit boxes in which he kept large sums of
money. The reason why | was aware of this, was
that | on numerous occasions asked Mr. Robson to
deposit these funds to his existing account.
However Mr. Robson liked to have cash available.

| hope my statement will be a benefit to your
client.

Very truly yours,

s/Frank Pawluc
Assistant Vice President

(17)

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Docketed
UNITED STATES COURT OF APPEALS
For the Ninth Circuit
UNITED STATES OF AMERICA, Plaintiff / Appellee,
vs.
WALTER C. ROBSON, Defendant/ Appellant.
No. 74-1385
ORDER STAYING ISSUANCE OF MANDATE

Upon application of Clyde R. Maxwell, Esq.
counsel for the Appellant, and good cause
appearing, IT IS ORDERED that the issuance,
under Rule 41 (a) of the Federal Rules of Appellate
Procedure, of the certified copy of the judgment of
this Court in the above cause be and hereby is
stayed pending the filing, consideration and
disposition by the Supreme Court of the United
States of a petition for writ of certiorari to be made
by the Appellant herein, provided such petition is
filed in the Clerk’s Office of the Supreme Court of
the United States on or before November 1, 1974.

In the event the petition for writ of certiorari is
granted, then this stay is to continue pending tiie
final disposition of the case by the Supreme Court
of the United States.

s/Stanley W. Barnes

United States Circuit Judge.
A True Copy Attest Oct 18 1974
EMILE. MELFI, JR., Clerk
By Mary Turley, Deputy
Dated: Oct. 5th 1974
Filed Oct 18 1974 U.S. Court of Appeals
Received Oct 21 1974

(18)

‘

PROOF OF SERVICE

State of California )
ss
County of Riverside )

| am a citizen of the United States and a
resident of the county aforesaid; | am over the age
of 18 years and not a party to the within entitled
action; my business address is 1509 N. Main,
Santa Ana, California.

On November 30. 1974, | served the within
PETITION FOR A WRIT OF CERTIORARI on the
interested parties in said action, by placing three
(3) true copies in three seaied envelopes with
postage thereon fully prepaid, in the United States
mail at Santa Ana, California, addressed to-

Mr. William B. Saxbe William D. Keller
Aiiorney General United States Attorney
Attn: Appellate Section U. S. Court House
Tax Division 312 N. Spring Street
Room 4320 Los Angeles, Calif. 90012

Washington, D.C. 20530
Robert H. Bork, Solicitor General
Department of Justice
Washington, D. C. 20530

| CERTIFY under penalty of perjury that the

foregoing is true and correct. Executed on
November 30, 1974, at Santa Ana, California.

JACK GALLAGHER

---

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