UNITED STATES v. NELSON

No. 83-2131.

735 F.2d 1070 (1984)

UNITED STATES of America, Appellee, v. Brian W. NELSON, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided June 5, 1984.


Attorney(s) appearing for the Case

Frank T. Knox, Frank L. Racek, Fargo, N.D., for appellant.

Rodney S. Webb, U.S. Atty., Lynn E. Crooks, Asst. U.S. Atty., Fargo, N.D., for appellee.

Before ROSS, ARNOLD and BOWMAN, Circuit Judges.


PER CURIAM.

Brian W. Nelson was charged with two counts of failure to file income tax returns for 1978 and 1979, in violation of 26 U.S.C. § 7203. A jury found him guilty of both counts following trial in June 1983. The court1 sentenced Nelson to two months in custody plus a $5,000.00 fine. Nelson also received a one year suspended sentence and three years of probation. This is a direct appeal from the conviction. For the reasons...

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