United States v. McDonough

In United States v. McDonough, 603 F.2d 19 (7th Cir. 1979), the Court of Appeals for the Seventh Circuit, affirmed the order of the district court in the sentence of William J. McDonough, for knowingly making false withholding claims in violation of 26 U.S.C. § 7205.

In response to McDonough's challemge to the venue, the opinion says, "The defendant raised three specific grounds at that time: a discrepancy between the terminology of the information and the statute, the possibility of error in the Government's calculations, and the failure of the Government to make a showing of fraudulent intent. These grounds were argued to the court with a fairly detailed oral discussion of the evidence by defense counsel. No mention of venue was made at the time. The defendant then rested his case without presenting any evidence. The Government argues that when the defendant argued these specific grounds for acquittal, he waived his right to object to venue. We agree with the Government and do not deem it necessary to express a view on the sufficiency of the evidence of venue."