U.S. v. NOTCH

No. 90-1172.

939 F.2d 895 (1991)

UNITED STATES of America, Plaintiff-Appellee, v. Patrick J. NOTCH, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

July 12, 1991.


Attorney(s) appearing for the Case

Rick Budd (Benjamin Spitzer, with him on the briefs), of Budd and Spitzer, P.C., Denver, Colo., for defendant-appellant.

William R. Lucero, Asst. U.S. Atty. (Michael J. Norton, U.S. Atty., with him on the brief), Denver, Colo., for plaintiff-appellee.

Before McKAY and ANDERSON, Circuit Judges, and CHRISTENSEN, District Judge.


McKAY, Circuit Judge.

Patrick Notch appeals from a jury verdict convicting him on three counts of filing a false income tax return for 1983, 1984, and 1985 in violation of 26 U.S.C. § 7206(1) (1988). He also appeals his conviction on one count of conspiracy to defraud the United States in violation of 18 U.S.C. § 371 (1988).

At trial, the government used the net worth method of proof to establish that defendant understated his income on his personal...

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