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PICKERING v. UNITED STATES

No. 82-1589.

691 F.2d 853 (1982)

James E. PICKERING, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 29, 1982.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, Libero Marinelli, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

D. Derrell Davis, Little Rock, Ark., for appellant.

Before ARNOLD and JOHN R. GIBSON, Circuit Judges, and HENLEY, Senior Circuit Judge.

PER CURIAM.

Appellant James Pickering appeals from a final judgment of the district court1 assessing civil penalties against him in the amount of $1,000.00 for willfully understating the tax liability of A. P. T. Construction, Inc. in 1976 and 1977. Because the decision of the district court was not clearly erroneous, we affirm.

Pickering is a certified public accountant. For several years until 1978, he prepared the federal corporate...

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