UNITED STATES v. FONTENOT

No. 79-5512.

628 F.2d 921 (1980)

UNITED STATES of America, Plaintiff-Appellee, v. Joseph D. FONTENOT, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied December 5, 1980.


Attorney(s) appearing for the Case

Stephen R. Wolfson, William J. Zeutzius, Pasadena, Cal., for defendant-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Thomas M. Preston, Jr., Robert E. Lindsay, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for the United States.

Before RONEY, HILL and FAY, Circuit Judges.


FAY, Circuit Judge:

Appellant seeks reversal of his conviction for violating Section 7206(1) of the Internal Revenue Code, which makes it unlawful to willfully make false statements in connection with the filing of a tax return. Appellant was found guilty on two counts of violating this section, one count with respect to a 1972 corporate tax return and the other with respect to the 1973 tax return for that corporation. Appellant was sentenced to six months imprisonment...

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