*1 1376 аs of March We hold there was substantial evi- be determined
petition should support finding the Commis- to the Tax Court’s date on which dence entry computation for years in each of the tax sioner filed Rule 155. Tax Court decision under deficiencies were determined there was an underpayment of tax due to fraud. We least, near- very appellants waited theAt imposition affirm the of the therefore 50% August 24 deci- after ly seven months penalty years civil fraud each of the tax filing their motion to filed sion was before deficiency determined. in which a was August 24 of the deci- analysis An amend. shortly by appellants after sion undertaken that, although appellants hold We also have indicated whether filed would report gain on might have elected to advantageous or averaging was income January Brittany pursuant sale of say these facts We cannot not. method, they use to the installment cannot its discretion in hold- abused the Tax Court gain from 1038 to shift much of the tax § untimely.19 ing that the motion year 1980. year 1979 to tax Moreover, did not the Tax Court abuse that, appellants further hold since We holding that the Commis- its discretion challenge failed to the treatment as ordi- granting prejudiced sioner would be capital nary income of the distribution averaging that income motion and Interfund, they cannot now raise the from properly on the calculated could not be appeal. issue properly ap- To calculate present record. Finally, did we hold that the Tax Court averaging pur- income income for pellants’ appel- denying its discretion in not abuse ap- required knowledge would poses, petition to lants’ motion to amend their during income the base correct pellants’ years averaging incomе for the tax elect through 1981. The burden years 1973 1977, 1979 and 1980. appel- correct income was proving this Affirmed. 142(a). As the Court Rule lants. Tax states, however, appellants Commissioner much of the documenta- produce
failed necessary that would be and records
tion correct income for
for them to establish The Tax Court observed years.
the base pursue failed to cer- that the Commissioner Doyle WILLIAMS, J. Appellant, relating appellants’ income tain claims they years were out- for the base ARMONTROUT, Warden, Bill Appellee. as then framed relevant issues side the If pleadings. the Commissioner No. 88-1027. appellants would assert known that United States of Appeals, Court averaging, income claim of Eighth Circuit. contested it. considered, hold that the things All we Submitted Dec. 1988. its discretion did not abuse Tax Court Decided June 1989. motion to amend their denying appellants’ Rehearing Rehearing En Banc averaging. petition elect income 7, 1989. Aug. Denied
VI.
To summarize: case, entry they after of the Tax Court’s deci instant Appellants cite several cases which untimely. filing the motion was of the Commissioner’s subse claim show that sion and the cases, however, was income taxpayers’ proposed computation In not one of these averaging requested quent Tax Court Commissioner, as late in thе liability. Mannette v. tax See proceedings In the cases cited the as here. Commissioner, (1978); T.C. 990 Criscuolo requests average made in the income were (CCH) T.C.M. trial, not, following taxpayers' briefs *2 Mo., German, City, Kansas
Charles W. appellant. for Mo., Hawke, City, Stephen D. Jefferson appellee. ARNOLD, Judge, Before Circuit BRIGHT, Judge, and Senior Circuit GIBSON, Judge. R. Circuit JOHN Judge. BRIGHT, Senior Circuit appeals the dismissal of Doyle Williams under corpus petition for writ habeas proceedings, 2254. In these 28 U.S.C. § capi- conviction challenges his Missouri life in murder, resulting in a sentence tal fifty parole for possibility of prison without in his several issues years. raises eye- admissibility of including the appeal, testimony, the effec- witness allegations counsel and day, police of his trial occasions. Later that tiveness officer by the State. We affirm. misconduct through Oscar Ross drove Purvis Aux- vasse, at which time identified Doyle I. BACKGROUND Williams’ car as the car she had seen that morning. Purvis testified that she did not 11,1980, police recovered the On October plate see a license Domann, the front of the car. who was last body of Dr. A.H. Officer Ross testified that Williams’ car clay from a seen alive *3 Auxvasse, only plate, a rear licensе none on the Missouri. Police pit north of front. caliber bullets Domann’s found three .45 1981, charged the State
body. In March Dedra testified that on October jury Domann’s murder. A Williams 5, 1980, between 10:00 and 10:30 in the following began October. trial morning, while she worked as a clerk at a 7, gas store, Morgan testified that on station convenience John October a man asked 1980, pit took him to her clay Williams for directions to Domann’s house. At trial, Herdeg of Auxvasse and told per- north identified Williams as the Williams, he, sought had murdered Domann the son who directions from her. day before. testified Williams Williams claims that the admissiоn of Her- following the murder and events deg’s testimony described process violated due be- great Morgan also detail. testified by suggestive cause it pretrial was tainted killing had discussed Do- he and Williams photo lineups suggestive hypnosis and a pre- several occasions in order to mann on session. testifying forgery from on a
vent Domann
Following trial,
convicted
charge against Williams.
Williams
Domann’s murder and sen
Rea testified that Williams at-
Barbara
him
prison
possibil
tenced
to life in
without
party
tended a
trailer home late in ity
parole
years.
for fifty
The Missouri
5, 1980,
day
at which
conviction,
Appeals
Court of
affirmed the
party guests
and other
fired
Williams
Williams,
v.
(Mo.Ct.
State
Later, law enforcement officers recovered II. DISCUSSION eight ten .45 caliber bullets and .45 caliber Dedra In-Court Identifi- A. cartridge casings dump. near the trash cation Expert testimony at trial established that expended five bullets found at the Herdeg’s in- that Dedra gun dump from the same that killed were court identification of him as the man who expert testimony ex- Domann. Further asked her for directions Domann’s house weapon Betty cluded Coleman’s .45 caliber rejected should be as so unreliable as to gun used to kill the doctor. Police right pro- violate his to due constitutional weapon. the murder never recovered cess. Purvis, Domann, neighbor of Dr. Jessie 1. Procedural Bar approximately
testified that at 5:45 a.m. 6, 1980, claims that she saw Williams’ white The State house, challenging just procedurally car in front of her catercorner barred from Her- house, separate deg’s from Domann’s on three in-court
1379
challenged
contemporaneously
determine whether the
confron
failed
ob
However,
suspect
on tation
the witness and the
identification.
between
ject
conviction,
impermissibly suggestive.
appeal
direct
from his
Graham v.
1533,
(8th Cir.),
Solem,
F.2d
Appeals
its
728
1541
Missouri Court of
exercised
cert.
842,
148,
denied,
105
discretionary power to determine whether
83
(1984).
L.Ed.2d 86
found that neither
State admitted at
plain error occurred and
impermissibly
lineup
suggestive
Her
trial the
nature
nor the
affected
photospreads
Herdeg.
deg’s
shown
identification. State v.
Nevertheless,
suggestiveness
a pho-
state court
662
at 281.
S.W.2d
tospread
discretionary
require
alone does not
exclusion
adequately
review
undertook
subsequent
procedural
defect
in-court identification.
of these claims and
Id.;
Engle
198-99,
Biggers,
409
exists
federal review. See
Neil v.
U.S.
to bar
n.
Isaac,
381-82,
(1972).
S.Ct. 93 S.Ct.
Domann
and
The information which
have been
penalty.
had assessed the death
jury
brought
through
door
that
could well
of
subject
the “deal” was the
The matter
penalty.
have insured a death
In fact
during the voir
questioning
dire exam-
argument
movant
that very
stated
in his
jurors.
jury
Domann
ination of
appeal
penalty
of his death
in the Brum
Morgan
therefore
that
was
aware
mett case.
652 S.W.
[State
exchange
promise
for a
tеstifying
(Mo.
1983).]
2d 102
banc
It
would
Morgan’s prior
non-prosecution.
crimi-
difficult indeed to conclude that counsel
brought
during
out
nal record
his
eschewing
was ineffective in
strategy
by
state.
direct examination
Mar-
proved
unsuccessful
in the death
his
shall based
cross-examination
case
strategy
when the
pursued
different
by “opening
his concern
the door”
in a
resulted
lesser sentence here. We
concerning, the deal he would allow the
nothing
find
unreasonable about Mar
prosecution
carry
across the threshold
strategy
carefully avoiding
shall’s
recitation
complete
сrimes for
cracking
even
We
door.
must defer
Morgan
prosecuted,
would not be
judgment.
to his
including
murder of Brummett and
Williams v.
cers lacked tridge into evidence alone did substan- state car. The rant to search Williams’ prejudice The State tially Williams. court, however, contrary, ruled to the presented overwhelming evidence other- reasoning this issue.1 to its we defer implicating .45 Williams’ automatic wise Adamson, See Ricketts v. weapon. probable murder Ex- рistol as (1987) 2683-84 n. 97 L.Ed.2d testimony at pert trial revealed Feder- (in corpus proceedings, federal habeas cartridges are common. dis- al brand inter- court court is bound state federal single Federal brand covery of a .45 caliber law). pretation of state cartridge in the trunk of automo- weight prosecution’s little to the bile added objects to the affidavit Williams also case. underlying application John being vague too search warrant We support the issuance the warrant. C. State’s Misconduct Morgan’s and de- affidavit reviewed 1. False Disclosure of the Morgаn facts to presents it sufficient
termine that
Deal
finding
probable
under
permit
cause
attorney that
advised
The State
Delaware,
98 S.Ct.
Franks v.
immunity
granted
had been
John
57 L.Ed.2d
of Calla-
place
took
outside
for crimes that
Morgan, either
failed
demonstrate that
however,
argues,
County. Williams
way
reck-
intelligently,
or with
knowingly
the other counties
prosecutors of
truth,
for the
intended
disregard
less
granted
crimes
never
occurred
affidavit.
any
make
false statement
disclosure, he
immunity. This false
such
155-56,
2. Coercion of Barbara III. Rea CONCLUSION foregoing, accordance with the we af- on hearing
At the Williams’ motion judgment firm the trial, district court de- Rea testified new Barbara nying petition for writ of habeas Squad Major investigat Case corpus. murder threatened to take Domann’s from her. away her Williams con child GIBSON, Judge, JOHN R. Circuit alone requires tends that this threat rever concurring specially. sal of his conviction because Rea could Herdeg’s refuted judgment I concur in the court gas morning Williams at the station the today. agreement I am in analy- with the before the murder.3 Williams claims that sis the only excep- court makes with one home, he at fifty was Barbara Rea’s some I tion. believe that hyp- discussion station, 5, gas miles from the procedures nosis necessary to reach a.m., 9 same Herdeg at time the conclusion that the identification of Williams asked testified di by Williams Dedra fails the Neal v. Rea, however, rections. testified that al I Biggers analysis. would leave to another though Williams at her visited home day further consideration of the she could not state the time of issue. any certainty. visit suggests that if Rea had not threatened, been would have remem-
bered that Williams was her home at 9 5, 1980, undercutting
a.m. on October thus However, identification. as dis- BROS., INC., EWALD a Minnesota opinion, cussed earlier this admission of corporation, Appellant, Herdeg’s identification constituted harm- less error. has not established v. coercion, any, that the if affected the testi- DAIRYMEN, INC., MID-AMERICA mony of Barbara Rea and we therefore corporation, Appellee. Kansas reject this claim. No. 88-5288. also that his United Court Appeals, States concerning failure to cross-examine Rea Eighth Circuit. by threats State amounted inef- fective assistance of counsel. Submitted Mаrch 1989. however, failed to demonstrate that his at- June Decided 1989. alleged torney knew of the threats Thus, a trial. failure to cross-examine Rea
on this issue cannot be deemed ineffective
assistance
counsel.
State,
It is contended this
S.W.2d at
prevented Williams v.
misinformation
cross-examining Morgan
from
movant
as effec
tively
could have with the correct informa
3. The State contends
that Williams never
compelling
and,
do
tion. We
not find the evidence
presented this
to the
claim
trial court
al-
agreed
prosecutors
fact
that in
other
had not
court,
though presented
appellate
to the
prosecute.
not to
But makes no difference.
procedural grounds
state court
it on
dismissed
Callaway county
agent
prosecutor
The
is an
court,
appellate
rather than on
merits.
agreement
by
the
ing through
state.
the state act
however, stated,
points, five in
“[m]ovant’s
num-
prosecutor.
The state is bound
ber, alleging prosecutorial misconduct tire sim-
prosecutors
the deal and that
includes
ilarly lacking in merit.”
Burson,
other counties within the state. State v.
S.W.2d at 288.
ruled
state court
(Mo.App.1985);
