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UNITED STATES v. GIGAX

No. 78-1333.

605 F.2d 507 (1979)

UNITED STATES of America, Plaintiff-Appellee, v. Norman A. GIGAX, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided August 13, 1979.

Rehearing Denied September 19, 1979.

Attorney(s) appearing for the Case

Joseph F. Dolan, U.S. Atty., Denver, Colo. (James E. Nesland, Asst. U.S. Atty., Denver, Colo., on brief), for plaintiff-appellee.

Arnold C. Wegher, Denver, Colo. (Gary H. Tobey, Denver, Colo., on brief), for defendant-appellant.

Before McWILLIAMS, BARRETT and DOYLE, Circuit Judges.

BARRETT, Circuit Judge.

Norman A. Gigax (Gigax) appeals his jury conviction of wilfully making false and fraudulent statements in a Form W-4 Employee's Withholding Allowance Certificate by claiming 21 allowances and exemptions in violation of 26 U.S.C. § 7205.

Gigax was charged in a one-count information filed January 10, 1978. After various pre-trial motions, he proceeded to trial on February 21, 1978. He was...

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