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UNITED STATES v. HALL

No. 79-1728.

650 F.2d 994 (1981)

UNITED STATES of America, Plaintiff-Appellee, v. Jerry HALL and Kenneth Uranga, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided February 12, 1981.

As Amended July 13, 1981.

Attorney(s) appearing for the Case

William J. Russell, Elam, Burke, Jeppesen, Evans & Boyd, Boise, Idaho, argued for defendants-appellants.

Deborah A. Bail, Asst. U. S. Atty., Boise, Idaho, for plaintiff-appellee.

Before CHOY and FLETCHER, Circuit Judges, and EAST, District Judge.

PER CURIAM:

Appellants Hall and Uranga were convicted on jury verdicts of two counts each of tax evasion under 26 U.S.C. § 7201.1 They claim the District Court's failure to instruct the jury on the "bank deposits" and "net worth" methods of proof constituted "plain error"; that the Government relied on inaccurate figures in its calculations utilizing these methods; that the Government did not negate the appellants' explanations of...

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