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UNITED STATES v. DOBEY

Nos. 84-1443, 84-1444.

751 F.2d 1140 (1985)

UNITED STATES of America, Plaintiff-Appellee, v. Juanita M. DOBEY and Glenn Dobey, Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied February 11, 1985.

Attorney(s) appearing for the Case

Richard Smith, Asst. U.S. Atty., Albuquerque, N.M. (William L. Lutz, U.S. Atty., and Stanley K. Kotovsky, Jr., Asst. U.S. Atty., Albuquerque, N.M., with him on brief), for plaintiff-appellee.

William A. Cohan, Denver, Colo., for defendants-appellants.

Before BARRETT, BREITENSTEIN, and SEYMOUR, Circuit Judges.

BARRETT, Circuit Judge.

Glenn R. and Juanita M. Dobey, husband and wife (the Dobeys), appeal from their convictions of willful failure to file federal income tax returns for 1978 (Count I) and 1979 (Count II) in violation of 26 U.S.C. § 7203, a misdemeanor. The Dobeys were convicted after a jury trial before a United States magistrate and each sentenced to an imprisonment of one year on Count I, and placed on probation for five years and fined $2,000.00 on Count...

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