UNITED STATES v. CATHEY

No. 77-5753.

591 F.2d 268 (1979)

UNITED STATES of America, Plaintiff-Appellee, v. Frank W. CATHEY, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

March 2, 1979.


Attorney(s) appearing for the Case

Arthur J. Morburger, Miami, Fla., for defendant-appellant.

Jack V. Eskenazi, U. S. Atty., Marsha L. Lyons, Asst. U. S. Atty., Miami, Fla., M. Carr Ferguson, Asst. Atty. Gen., Gilbert Andrews, Chief, App. Section, Robert E. Lindsay, Jared J. Scharf, Attys., James A. Bruton, Tax Division, Dept. of Just., Washington, D. C., for plaintiff-appellee.

Before BROWN, Chief Judge, and GODBOLD and FAY, Circuit Judges.


GODBOLD, Circuit Judge:

Frank Cathey was convicted by a jury on three counts of willful attempt to evade or defeat his federal income tax due for the years 1970, 1971 and 1972, in violation of 26 U.S.C. § 7201. He was sentenced to one year imprisonment on each count, the sentences to run concurrently, and a $5,000 fine on each count. The issues raised by Cathey on appeal can be grouped into three categories: (1) government misconduct before the grand jury; (2...

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