UNITED STATES v. DAHLSTROM

Nos. 82-1137, 82-1141, 82-1138, 82-1142 and 82-1143.

713 F.2d 1423 (1983)

UNITED STATES of America, Plaintiff-Appellee, v. Karl L. DAHLSTROM, R. Bruce Ripley, Hiram E. Conley, David J. Morris, and Gaze Durst, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided August 24, 1983.


Attorney(s) appearing for the Case

David L. Botsford, Austin, Tex., for Dahlstrom.

Joe Alfred Izen, Jr., Houston, Tex., for Ripley.

Merwin D. Grant, Phoenix, Ariz., for Conley.

Kenneth Kanev, Seattle, Wash., for Morris.

Irwin H. Schwartz, Seattle, Wash., for Durst.

Robert E. Lindsay, Alan Hechtkopf, Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before GOODWIN, ALARCON, and FERGUSON, Circuit Judges.


ALARCON, Circuit Judge:

Appellants Dahlstrom, Ripley, Conley, Morris and Durst were convicted by a jury of conspiracy to defraud the United States, 18 U.S.C. § 371, and of aiding and abetting the preparation and presentation of fraudulent income tax returns. 26 U.S.C. § 7206(2). Each appellant contends the evidence was insufficient to sustain a conviction as to the crimes charged against him. We agree.

I. STANDARD OF REVIEW

In determining...

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