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U.S. v. GREENWOOD

No. 84-1561.

812 F.2d 632 (1987)

UNITED STATES of America, Plaintiff-Appellee, v. Jack D. GREENWOOD, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

February 27, 1987.

Attorney(s) appearing for the Case

Susan McNaughton, Jones, McNaughton & Blakley, Enid, Okl. (Stephen Jones was also on the brief), for defendant-appellant.

Frank Michael Ringer, Asst. U.S. Atty., Oklahoma City, Okl. (William S. Price, U.S. Atty., and Teresa Black, Asst. U.S. Atty., Oklahoma City, Okl., were also on the brief), for plaintiff-appellee.

Before HOLLOWAY, Chief Judge, LOGAN, Circuit Judge, and CARRIGAN, District Judge.

HOLLOWAY, Chief Judge.

The defendant Jack D. Greenwood was charged in a two-count information with willfully failing to file federal income tax returns for the years 1974 and 1975, in violation of 26 U.S.C. § 7203 (1982). I R. 12-14. Plea negotiations ensued, and the defendant pled guilty to the second count relating to his 1974 tax return and the Government moved for dismissal of the first count involving his 1975 tax return.

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