Rehearing and Rehearing In Banc Denied April 22, 1985 in Nos. 83-1798 & 83-1810, 83-1805 & 83-1836 and 83-1837 & 83-1935.
OPINION OF THE COURT
GARTH, Circuit Judge:
Robert B. Graham was convicted of conspiracy to defraud the United States, 18 U.S.C. § 371, and aiding the filing of false tax returns. 26 U.S.C. § 7206(2). William Kirby was convicted of conspiracy to defraud. Joseph...
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