UNITED STATES v. MERRICK

No. 71-1460.

464 F.2d 1087 (1972)

UNITED STATES of America, Plaintiff-Appellee, v. Lee W. MERRICK, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied August 25, 1972.


Attorney(s) appearing for the Case

Max D. Wheeler, Tax Div., Dept. of Justice (James L. Treece, U. S. Atty., and Richard J. Spelts, Asst. U. S. Atty., on the brief), for plaintiff-appellee.

Melvin A. Coffee, Denver, Colo. (Robert D. Inman, and Joseph H. Thibodeau, Denver, Colo., on the brief), for defendant-appellant.

Before BREITENSTEIN, SETH, and McWILLIAMS, Circuit Judges.


BREITENSTEIN, Circuit Judge.

A jury found defendant-appellant guilty of Counts II and IV of an indictment charging evasion of federal income taxes for the years 1963 and 1964 in violation of 26 U.S.C. § 7201. He appeals from concurrent sentences of one year on Count II and 18 months on Count IV.

The charges were based on failure to report specific items of income received during the years in question. Defendant owned and operated an animal by-products...

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