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UNITED STATES v. CROOKS

Nos. 84-5165, 84-5166, 84-5174 and 84-5182.

804 F.2d 1441 (1986)

UNITED STATES of America, Plaintiff-Appellee, v. John E. CROOKS, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Joseph R. LAIRD, Jr., Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. John E. CROOKS and Joseph R. Laird, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided November 25, 1986.

Attorney(s) appearing for the Case

Bruce G. Merritt, Asst. U.S. Atty., Los Angeles, Cal., for plaintiff-appellee.

John E. Crooks, Panorama City, Cal., pro se.

Joseph R. Laird, Jr., Sherman Oaks, Cal., pro se.

Before CANBY, REINHARDT and NOONAN, Circuit Judges.

CANBY, Circuit Judge:

Joseph R. Laird, Jr., appeals his conviction by a jury of conspiracy to defraud the United States (18 U.S.C. § 371) and of aiding in the filing of false tax returns and of filing false tax returns (26 U.S.C. § 7206(1), (2)). John E. Crooks appeals his conviction by a jury of conspiracy to defraud the United States. We affirm.

FACTS:

Laird was president of Cal Am Corporation (Cal Am), a tax shelter promoter in Encino...

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