UNITED STATES v. PAYNE

No. 85-2806.

800 F.2d 227 (1986)

UNITED STATES of America, Plaintiff-Appellee, v. Leonard L. PAYNE, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

August 26, 1986.


Attorney(s) appearing for the Case

Jeffrey L. Shrom, Missoula, Mont., for defendant-appellant.

Barry Boughman, Asst. U.S. Atty. (Robert N. Miller, U.S. Atty., with him on brief), Denver, Colo., for plaintiff-appellee.

Before BARRETT, TACHA and McWILLIAMS, Circuit Judges.


McWILLIAMS, Circuit Judge.

Leonard L. Payne was found guilty by a jury on four counts of failure to file income tax returns for the years 1979, 1980, 1981, and 1982, in violation of 26 U.S.C. § 7203. Payne was sentenced to one year imprisonment on the first count, fined $5,000 on the second count, fined an additional $5,000 on the third count and placed on three years probation on the fourth count.

On appeal, Payne urges two grounds for reversal: (1)...

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