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U.S. v. HAIRSTON

No. 85-2692.

819 F.2d 971 (1987)

UNITED STATES of America, Plaintiff-Appellee, v. Richard P. HAIRSTON, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

May 29, 1987.

Attorney(s) appearing for the Case

Danny Quintana, Salt Lake City, Utah, for defendant-appellant.

Tena Campbell, Asst. U.S. Atty. (Brent D. Ward, U.S. Atty., with her on brief), Salt Lake City, Utah, for U.S.

Before McKAY and BALDOCK, Circuit Judges, and BROWN, District Judge.

McKAY, Circuit Judge.

Richard P. Hairston was found guilty by a jury of three counts of willfully failing to file income tax returns for the years 1980, 1981, and 19821 in violation of 26 U.S.C. § 7203 (Supp. III 1985).2

I.

The record shows that Mr. Hairston filed income tax returns for the years 1973 through 1976, inclusive. In the spring of 1976, his 1975 tax return was audited, and...

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