UNITED STATES v. HARMEL

No. CR72-4027.

361 F.Supp. 1143 (1973)

UNITED STATES of America, Plaintiff, v. John C. HARMEL, Defendant.

United States District Court, D. South Dakota, S. D.

August 9, 1973.


Attorney(s) appearing for the Case

Robert G. Renner, Special Asst. U. S. Dist. Atty., Minneapolis, Minn., for the plaintiff.

Laird Rasmussen, of Dana, Golden, Moore & Rasmussen, Sioux Falls, S. D., and Bruce O. Robinson, Nampa, Idaho, for the defendant.


MEMORANDUM DECISION

NICHOL, Chief Judge.

John C. Harmel has been charged in a three-count indictment with wilfully, knowingly and unlawfully making and subscribing federal income tax returns for the calendar years 1967, 1968, and 1969 which contained written declarations that they were made under the penalties of perjury and which he did not believe to be correct as to every material matter, in violation of 26 U.S.C. 7206(1). The indictment alleges the following...

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