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UNITED STATES v. DAMON

No. 81-1251.

676 F.2d 1060 (1982)

UNITED STATES of America, Plaintiff-Appellee, v. James M. DAMON and Johanna E. Damon, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied June 15, 1982.

Attorney(s) appearing for the Case

Simons & Coleman, James M. Simons, Austin, Tex., Warren Burnett, Odessa, Tex., for defendants-appellants.

Sidney Powell, Asst. U. S. Atty., San Antonio, Tex., Michael L. Paup, Chief, Appellate Section, Glenn L. Archer, Jr., Asst. Atty. Gen., Robert E. Lindsay, Deborah W. Dawson, Attys., Dept. of Justice, Tax Div., Washington, D. C., for plaintiff-appellee.

Before RUBIN and REAVLEY, Circuit Judges, and HUNTER, District Judge.

EDWIN F. HUNTER, Jr., District Judge:

Appellants, James M. Damon and Johanna E. Damon, challenge their conviction on various counts of knowingly and willfully assisting in the preparation of false or fraudulent income tax returns in violation of 26 U.S.C. § 7206(2).1 The validity of the convictions is challenged on statutory and constitutional grounds, and further on the basis of certain alleged trial and procedural errors. We reject...

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