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U.S. v. SAMS

No. 87-5727.

865 F.2d 713 (1989)

UNITED STATES of America, Plaintiff-Appellee, v. Dexter R. SAMS, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Rehearing Denied February 6, 1989.

Attorney(s) appearing for the Case

Lowell W. Lundy, Argued, Barbourville, Ky., for defendant-appellant.

Louis DeFalaise, U.S. Atty., Lexington, Ky., Thomas Self, Argued, for plaintiff-appellee.

Before JONES, MILBURN and BOGGS, Circuit Judges.

NATHANIEL R. JONES, Circuit Judge.

Defendant-appellant, Dexter R. Sams, appeals his jury conviction for willfully failing to pay income taxes. For the reasons set forth below, we affirm.

I.

Sams was indicted on November 19, 1986 on three misdemeanor counts of willfully failing to pay his income taxes for three calendar years. Only Count One of the indictment is at issue in this appeal. Count One provides in pertinent part that

during the...

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