UNITED STATES v. HORVATH

Nos. 82-2321, 82-2322 and 82-2315.

731 F.2d 557 (1984)

UNITED STATES of America, Appellee, v. Paul E. HORVATH, Jr., Robert M. Horvath, and Thomas O'Shaughnessy, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided April 9, 1984.


Attorney(s) appearing for the Case

James M. Rosenbaum, U.S. Atty., Daniel W. Schermer, Asst. U.S. Atty., D. Minn., Minneapolis, Minn., for appellee.

Mark W. Peterson and Thomas J. Flynn, Minneapolis, Minn., for appellant.

Before BRIGHT, JOHN R. GIBSON and FAGG, Circuit Judges.


JOHN R. GIBSON, Circuit Judge.

Robert Horvath, Paul Horvath and Thomas O'Shaughnessy were convicted of conspiring to defraud the United States by evasion of income taxes in violation of 18 U.S.C. § 371 (1982). In addition, Paul Horvath was convicted of failure to file a 1975 income tax return and Robert Horvath was convicted of failure to file 1975, 1978 and 1979 income tax returns. On appeal all argue that the district court1 improperly...

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