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UNITED STATES v. HAYNES

No. 77-5382.

573 F.2d 236 (1978)

UNITED STATES of America, Plaintiff-Appellee, v. Sam B. HAYNES, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

May 18, 1978.

Attorney(s) appearing for the Case

Samuel B. Paternostro, Kerry P. Fitzgerald, Dallas, Tex., for defendant-appellant.

Kenneth J. Mighell, U. S. Atty., Fort Worth, Tex., Shirley Baccus-Lobel, Harry Koch, Asst. U. S. Attys., Dallas, Tex., for plaintiff-appellee.

Before WISDOM, THORNBERRY, and RUBIN, Circuit Judges.

THORNBERRY, Circuit Judge:

It is particularly appropriate that this case was argued before the Court during the height of the federal income tax "season," since it involves fraud by a tax preparer, "whose Twentieth Century occupation is now almost indispensable to all save those taxpayers who can use, or risk the use of, a short form with standard deductions." United States v. Brown, 548 F.2d 1194, 1196 (5 Cir. 1977). The widespread...

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