UNITED STATES v. TOUCHET

No. 80-3931 Summary Calendar.

658 F.2d 1074 (1981)

UNITED STATES of America, Plaintiff-Appellee, v. James J. TOUCHET, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit. Unit A

October 14, 1981.


Attorney(s) appearing for the Case

Roland J. Mestayer, Jr., Pascagoula, Miss., for defendant-appellant.

George Phillips, U. S. Atty., E. Donald Strange, Asst. U. S. Atty., Jackson, Miss., M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, John F. Murray, Robert E. Lindsay, Arthur L. Passar, Attys., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before BROWN, POLITZ and WILLIAMS, Circuit Judges.


PER CURIAM:

James Touchet was indicted on four counts of attempted income tax evasion, for the years 1973, 1974, 1975 and 1976, in violation of 26 U.S.C. § 7201. Each count charged that the attempts were made by preparing, signing, and mailing false and fraudulent returns in which his taxable income was substantially understated.

Touchet pleaded not guilty and moved to compel the government to elect the substantive offense, on each count, with which it...

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