UNITED STATES v. ANDERSON

Nos. 83-2519, 83-2522 and 83-2664 to 83-2670.

778 F.2d 602 (1985)

UNITED STATES of America, Plaintiff-Appellant, v. Lowell G. ANDERSON, Defendant-Appellee. UNITED STATES of America, Plaintiff-Appellant, v. Lowell G. ANDERSON; Carolyn A. Anderson; Arthur P. Tranakos; William Pilgrim; Donald Barenson; Ronald Max Ellsworth, a/k/a Max Ellsworth; First Colonial Trust; Donald Perry, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

December 6, 1985.


Attorney(s) appearing for the Case

James P. Springer, Atty., Tax Div., Dept. of Justice, Washington, D.C., and Richard A. Stacy, U.S. Atty., Cheyenne, Wyo. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Robert E. Lindsay, Attys., Tax Div., Dept. of Justice, Washington, D.C., with them on briefs), for plaintiff-appellant.

Joseph Saint-Veltri, Denver, Colo., for defendant-appellee, Lowell G. Anderson.

Stephen M. Munsinger, Denver, Colo., for defendant-appellee, Carolyn A. Anderson.

Michael J. Abramovitz, Drexler, Wald & Abramovitz, Denver, Colo., for defendant-appellee, Donald Barenson.

Stephen Ross Higgins, Englewood, Colo., on brief, for defendant-appellee, William Pilgrim.

Mike DeGeurin, Foreman & DeGeurin, Houston, Tex., on brief, for Arthur P. Tranakos.

Before HOLLOWAY, Chief Judge, and McWILLIAMS and DOYLE, Circuit Judges.


McWILLIAMS, Circuit Judge.

By indictment, Lowell G. Anderson was charged in eight counts with aiding and abetting various individuals in willfully failing to file income tax returns in violation of 18 U.S.C. § 2 and 26 U.S.C. § 7203. In a second indictment, Anderson and seven other defendants were charged in eleven counts and in various combinations with conspiring to impede the lawful functions of the Internal Revenue Service, willfully failing to file...

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