UNITED STATES v. GRAHAM

Nos. 83-1797, 83-1798, 83-1805, 83-1810, 83-1836, 83-1837, 83-1932 to 83-1935.

758 F.2d 879 (1985)

UNITED STATES of America v. GRAHAM, Robert B. Appeal of Robert B. GRAHAM Sr. UNITED STATES of America v. GREENSPUN, Milton, Appellant. UNITED STATES of America v. KIRBY, William P. Appeal of William P. KIRBY. UNITED STATES of America v. BALCHAITIS, Joseph, Appellant.

United States Court of Appeals, Third Circuit.

Decided March 20, 1985.

Rehearing and Rehearing Denied April 22, 1985.


Attorney(s) appearing for the Case

Robert B. Graham, Sr., Holland, Pa., pro se.

Ronald Brent Boutwell (argued), Las Vegas, Nev., for appellant, Graham.

Edward S.G. Dennis, Jr., U.S. Atty., Chief of Appeals, Walter S. Batty, Jr., Asst. U.S. Atty., Chief of Appeals, Edward F. Borden, Jr. (argued), Asst. U.S. Atty., Philadelphia, Pa., for appellee.

David E. Shapiro (argued), Philadelphia, Pa., for appellant, Greenspun.

Stephen P. Patrizio (argued), Dranoff & Patrizio, Philadelphia, Pa., for appellant, Kirby.

Joseph Balchaitis, pro se.

Bonnie B. Leadbetter (argued), Leadbetter & Becker, Philadelphia, Pa., for appellant, Balchaitis.

Before GARTH and HIGGINBOTHAM, Circuit Judges, and McCUNE, District Judge.


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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