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U.S. v. KIENZLE

No. 89-5302.

896 F.2d 326 (1990)

UNITED STATES of America, Appellee, v. Rick Roland KIENZLE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided February 20, 1990.

Attorney(s) appearing for the Case

David G. Roston, Minneapolis, Minn., for appellant.

Elizabeth de la Vega, Minneapolis, Minn., for appellee.

Before BOWMAN, WOLLMAN and BEAM, Circuit Judges.

BOWMAN, Circuit Judge.

Rick Roland Kienzle appeals his convictions on counts of filing false tax returns for the 1983 and 1984 calendar years by understating his income, a violation of 26 U.S.C. § 7206(1) (1982) (Counts I and II); filing a false tax return for the 1985 calendar year by misstating his source of income, a violation of 26 U.S.C. § 7206(1) (Count III); and conspiracy to distribute cocaine, a violation of 21 U.S.C. § 846 (1988) (Count IV...

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