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U.S. v. TRANAKOS

Nos. 89-8021, 89-8022.

911 F.2d 1422 (1990)

UNITED STATES of America, Plaintiff-Appellee, v. Arthur P. TRANAKOS, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. William PILGRIM, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

August 15, 1990.

Attorney(s) appearing for the Case

Mike DeGeurin of Foreman, DeGeurin & Nugent, Houston, Tex., for defendant-appellant, Arthur P. Tranakos.

Donald I. Schultz of Holland & Hart, Cheyenne, Wyo., for defendant-appellant, William Pilgrim.

Francis Leland Pico, Asst. U.S. Atty. (Richard A. Stacy, U.S. Atty., Maynard D. Grant, Asst. U.S. Atty., with him on the brief), D. Wyo., Cheyenne, Wyo., for plaintiff-appellee.

Before LOGAN, MOORE and ANDERSON, Circuit Judges.

STEPHEN H. ANDERSON, Circuit Judge.

Arthur Tranakos and William Pilgrim appeal their convictions for conspiring to defraud the United States, 18 U.S.C. § 371, and obstructing justice, 18 U.S.C. § 1503. Tranakos also appeals a conviction for preparing and presenting fraudulent tax returns, 26 U.S.C. § 7206(2). We affirm.

I.

Tranakos and Pilgrim contend that their convictions should be reversed because their statutory and constitutional...

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