UNITED STATES v. HEBEL

Nos. 81-1910, 81-1911.

668 F.2d 995 (1982)

UNITED STATES of America, Appellee, v. Richard HEBEL, Appellant. UNITED STATES of America, Appellee, v. Carlyle MERRITT, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided January 22, 1982.

Certiorari Denied April 26, 1982.


Attorney(s) appearing for the Case

William Sidney Smith, argued, William B. Serangeli, Gary A. Robinson, Gregory L. Biehler, Smith, Schneider & Stiles, P. C., Des Moines, Iowa, for Richard Hebel and Carlyle Merritt, appellants.

James H. Reynolds, argued, U. S. Atty., Cedar Rapids, Iowa, for appellee.

Before HEANEY, BRIGHT and ROSS, Circuit Judges.


Certiorari Denied April 26, 1982. See 102 S.Ct. 2014.

PER CURIAM.

Carlyle Merritt and Richard Hebel appeal from single-count convictions for criminal violation of the income tax laws. In a bench trial on stipulated facts the district court1 found Merritt guilty of knowingly and willfully subscribing his 1975 income tax return which failed to report his true income. The court convicted Merritt of violating 26 U.S.C. § 7206...

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