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UNITED STATES v. MOSEL

No. 83-3455.

738 F.2d 157 (1984)

UNITED STATES of America, Plaintiff-Appellee, v. Robert L. MOSEL, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided July 6, 1984.

Rehearing and Rehearing Denied September 14, 1984.

Attorney(s) appearing for the Case

Joseph Rocco (argued), Donald W. MacPherson, Phoenix, Ariz., for defendant-appellant.

Robyn R. Jones, John R. Fisher (argued), Columbus, Ohio, for plaintiff-appellee.

Before ENGEL and MERRITT, Circuit Judges, and HILLMAN, District Judge.

Rehearing and Rehearing En Banc Denied September 14, 1984.

PER CURIAM.

Robert Mosel appeals from his conviction on two counts of willfully supplying false and fraudulent statements on withholding certificates in violation of 26 U.S.C. § 7205 (1976) and on two counts of willfully failing to file an income tax return in violation of 26 U.S.C. § 7203 (1976).

Mosel, who had been a taxpaying citizen and an employee of the Ohio Bell Telephone Company...

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