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UNITED STATES v. PARSHALL

No. 84-1282.

757 F.2d 211 (1985)

UNITED STATES of America, Appellee, v. Robert Eugene PARSHALL, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 19, 1985.

Rehearing and Rehearing Denied April 24, 1985.

Attorney(s) appearing for the Case

Robert L. Fanter, Des Moines, Iowa, for appellant.

Guy R. Cook, Asst. U.S. Atty., Des Moines, Iowa, for appellee.

Before LAY, Chief Judge, ROSS and McMILLIAN, Circuit Judges.

Rehearing and Rehearing En Banc Denied April 24, 1985.

McMILLIAN, Circuit Judge.

Robert Eugene Parshall appeals from a final judgment entered in the District Court1 for the Southern District of Iowa upon a jury verdict finding him guilty of two counts of willful failure to file federal income tax returns for tax years 1979 and 1980 in violation of 26 U.S.C. § 7203. The district court sentenced appellant to one year in prison...

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