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UNITED STATES v. PAULTON

No. 75-1916.

540 F.2d 886 (1976)

UNITED STATES of America, Appellee, v. Gilbert H. PAULTON, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 30, 1976.

Rehearing Denied September 9, 1976.

Attorney(s) appearing for the Case

Gilbert H. Paulton, pro se.

William P. Fuller, Sioux Falls, S. D., on briefs for appellant.

Robert D. Hiaring, Asst. U. S. Atty., Sioux Falls, S. D., for appellee; William F. Clayton, U. S. Atty., Sioux Falls, S. D., and Michael Hickey, Legal Intern, on briefs.

Before VOGEL, Senior Circuit Judge, and HEANEY and HENLEY, Circuit Judges.

HENLEY, Circuit Judge.

Gilbert H. Paulton, hereinafter called defendant, appeals from a judgment of the United States District Court for the District of South Dakota1 entered after a jury had found the defendant guilty of nine violations of 26 U.S.C. § 7215(a). The nine-count information charged that with respect to pay periods extending from about December 5, 1974 through about March 26, 1975 the defendant, an employer of labor,...

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