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UNITED STATES v. McMULLEN

No. 74-1551.

516 F.2d 917 (1975)

UNITED STATES of America, Plaintiff-Appellee, v. Robert G. McMULLEN, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided May 30, 1975.

Rehearing Denied June 20, 1975.

Attorney(s) appearing for the Case

John L. Fox, Indianapolis, Ind., for defendant-appellant.

Stanley B. Miller, U. S. Atty., Sarah Evans Barker, Asst. U. S. Atty., Indianapolis, Ind., for plaintiff-appellee.

Before FAIRCHILD, Chief Judge, and SWYGERT and TONE, Circuit Judges.

SWYGERT, Circuit Judge.

Defendant-appellant Robert G. McMullen was convicted by a jury for failure to comply with the employment tax accounting procedures prescribed by section 7512 of the Internal Revenue Code, 26 U.S.C. § 7512.1 The defendant's failure related to the RETS Electronic Schools of Indiana, Inc. located in Indianapolis and engaged in the teaching of electronics. The taxes covered by the information filed against the...

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