UNITED STATES v. DOWNS

No. 79-5439 Summary Calendar.

615 F.2d 677 (1980)

UNITED STATES of America, Plaintiff-Appellee, v. Philip G. DOWNS, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

April 17, 1980.


Attorney(s) appearing for the Case

L. Anthony Weisensee, Sioux Falls, S. D., for defendant-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Sect., Robert E. Lindsay, Aaron P. Rosenfeld, Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before HILL, GARZA and THOMAS A. CLARK, Circuit Judges.


JAMES C. HILL, Circuit Judge:

Appellant was the vice-president in charge of trucking for E.T. Barwick Industries, Inc., a carpet manufacturer. During 1972 and 1973, Barwick trucks were engaged in a practice known in the industry as "illegal backhauling." Appellant was not prosecuted for his involvement in the illegal scheme; rather, he was indicted for failing to include in his tax returns for 1972 and 1973 income allegedly...

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