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UNITED STATES v. COURE

No. 80-5078.

632 F.2d 665 (1980)

UNITED STATES of America, Plaintiff-Appellee, v. James S. COURE, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided October 9, 1980.

Attorney(s) appearing for the Case

Richardson R. Lynn, Kenneth Switzer, Nashville, Tenn., for defendant-appellant.

Hal D. Hardin, U.S. Atty., Nashville, Tenn., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Robert E. Lindsay, Joseph W. Salus, II, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before WEICK and BOYCE F. MARTIN, Jr., Circuit Judges, and DUNCAN, District Judge.

PER CURIAM.

James S. Coure appeals from a denial of his motion to withdraw his plea of guilty to violation of Sections 7201 and 7272 of the Internal Revenue Code. Defendant contends the court abused its discretion in denying his motion and further erred in denying the motion without conducting a hearing.

There were two indictments returned against defendant. The first charged him with two counts of willful failure to pay income taxes withheld from employees...

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