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UNITED STATES v. HORN

Nos. 78-1506, 78-1507.

583 F.2d 1124 (1978)

UNITED STATES of America, Plaintiff-Appellee, v. Robert D. HORN, Jr. and Peggy P. Horn, Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided September 6, 1978.

Attorney(s) appearing for the Case

William S. Price, Asst. U. S. Atty., Oklahoma City, Okl. (Larry D. Patton, U. S. Atty., Oklahoma City, Okl., on the brief), for plaintiff-appellee.

Gary James Joslin, Salt Lake City, Utah, for defendants-appellants.

Before HOLLOWAY, DOYLE and McKAY, Circuit Judges.

WILLIAM E. DOYLE, Circuit Judge.

The defendants, husband and wife, were charged in separate counts of an indictment with the offense of submitting false exemption statements to employers, contrary to 26 U.S.C. § 7205. In the Robert D. Horn, Jr. indictment, it was alleged that on April 12, 1977, he was employed by Horn Seed Company, Inc., and was required by the Internal Revenue laws to furnish Horn Seed Company, Inc. with a signed withholding allowance or exemption...

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