UNITED STATES v. AFFLERBACH

No. 75-1795.

547 F.2d 522 (1976)

UNITED STATES of America, Appellee, v. John J. AFFLERBACH, Appellant.

United States Court of Appeals, Tenth Circuit.

Decided December 30, 1976.

Rehearing Denied January 19, 1977.

Certiorari Denied February 22, 1977.


Attorney(s) appearing for the Case

John J. Afflerbach, pro se.

James P. Castberg, U. S. Atty., Cheyenne, Wyo. (Frederick C. Reed and Jerome F. Statkus, Asst. U. S. Attys., Cheyenne, Wyo., with him on the brief), for appellee.

Before SETH, McWILLIAMS and BARRETT, Circuit Judges.


SETH, Circuit Judge.

Defendant was convicted under 26 U.S.C.A. § 7201 of a willful attempt to evade or defeat income tax. It was charged in the indictment that the defendant received taxable income of some $32,153.00 in 1972 on which he owed $12,797.02 in income tax. The Government alleged that the overt acts were a failure to file declaration of estimated tax for 1972, concealing and attempting to conceal his true and...

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