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UNITED STATES v. LITTLE

Nos. 83-1021, 83-1026 and 83-1032.

753 F.2d 1420 (1984)

UNITED STATES of America, Plaintiff-Appellee, v. F. Thomas LITTLE, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Peter CHERNIK, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Harold GRUTCHFIELD, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided October 26, 1984.

As Amended February 15, 1985.

Attorney(s) appearing for the Case

Deborah Wright Dawson, Washington, D.C., for plaintiff-appellee.

E.O.C. Ord, San Francisco, Cal., for defendants-appellants.

Before ALARCON, and CANBY, Circuit Judges, and STEPHENS, District Judge.

ALARCON, Circuit Judge:

In these three companion appeals, appellants F. Thomas Little, Peter R. Chernik, and Harold Grutchfield challenge their convictions for conspiracy to defraud the United States by impeding, impairing, obstructing and defeating the lawful function of the Internal Revenue Service and Department of Treasury in the collection of tax revenue, in violation of 18 U.S.C. § 371. Little, Chernik, and Grutchfield...

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