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UNITED STATES v. AUSMUS

No. 84-5498.

774 F.2d 722 (1985)

UNITED STATES of America, Plaintiff-Appellee, v. James C. AUSMUS, Jr., Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided October 16, 1985.

Attorney(s) appearing for the Case

Michael D. Bowling, argued, Middlesboro, Ky., for defendant-appellant.

Louis DeFalaise, U.S. Atty., Thomas L. Self, argued, Lexington, Ky., for plaintiff-appellee.

Before KENNEDY and KRUPANSKY, Circuit Judges; and WEICK, Senior Circuit Judge.

CORNELIA G. KENNEDY, Circuit Judge.

Defendant-appellant, James C. Ausmus, Jr., appeals from his convictions on three counts of violating 26 U.S.C. § 72031 by willfully and knowingly failing to pay federal income taxes for calendar years 1978, 1979, and 1980. Defendant filed federal tax returns reporting taxable income of $23,260, $39,328, and $42,365 for the respective years, but did not pay the taxes due, $6,732, $13,211, and $15...

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