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UNITED STATES v. PATTERSON

Nos. 72-1191, 72-1565.

465 F.2d 360 (1972)

UNITED STATES of America, Plaintiff-Appellee, v. Norwood J. PATTERSON, Defendant-Appellant (two cases).

United States Court of Appeals, Ninth Circuit.

Rehearing Denied August 7, 1972.

Certiorari Denied December 4, 1972.

Attorney(s) appearing for the Case

Edward L. Cragen (argued), San Francisco, Cal., for defendant-appellant.

James L. Browning, Jr., U. S. Atty., Gary K. Shelton, John M. Youngquist, Asst. U. S. Attys., San Francisco, Cal., for plaintiff-appellee.

Before BARNES and GOODWIN, Circuit Judges, and McGOVERN, District Judge.

Certiorari Denied December 4, 1972. See 93 S.Ct. 516.

GOODWIN, Circuit Judge:

Norwood J. Patterson was convicted by a jury on nine counts of violating Section 7512(b) of the Internal Revenue Code; i.e., of collecting taxes from the employees of Sierra Broadcasting, Inc., and failing to deposit them in trust within two banking days of the dates those sums were collected.

In a consolidated action, Patterson...

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