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U.S. v. JERDE

No. 87-5193.

841 F.2d 818 (1988)

UNITED STATES of America, Appellee, v. Larry A. JERDE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 3, 1988.

Rehearing and Rehearing Denied April 14, 1988.

Attorney(s) appearing for the Case

Kevin J. Short, Minneapolis, Minn., for appellant.

John Ulrich, Sioux Falls, S.D., for appellee.

Before John R. GIBSON, BOWMAN and WOLLMAN, Circuit Judges.

Rehearing and Rehearing En Banc Denied April 14, 1988.

WOLLMAN, Circuit Judge.

Larry A. Jerde (Jerde) appeals from his five-count conviction by a jury of willfully failing to file employer's quarterly tax returns for the third and fourth quarters of 1984, and willfully failing to file personal income tax returns for the 1982, 1983, and 1984 calendar years, in violation of 26 U.S.C. § 7203.1 Jerde argues that the district ...

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