UNITED STATES v. RAMSDELL

No. 71-1014.

450 F.2d 130 (1971)

UNITED STATES of America, Plaintiff-Appellee, v. Richard H. RAMSDELL, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied December 10, 1971.


Attorney(s) appearing for the Case

James R. Briscoe, Denver, Colo., for defendant-appellant.

Charles W. Johnson, Asst. U. S. Atty. Denver, Colo. (James L. Treece, U. S. Atty., Denver, Colo., on the brief), for plaintiff-appellee.

Before HILL, SETH and BARRETT, Circuit Judges.


HILL, Circuit Judge.

Ramsdell was indicted on three counts of violation of 26 U.S.C. § 7201 (Internal Revenue Code) charging him with willful attempt to evade or defeat income taxes owed by him for the years 1963, 1964 and 1965. He was found guilty after trial by jury and sentenced to two years' imprisonment on each count, the sentences to run concurrently.

In this appeal, he asserts insufficiency of substantial...

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