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U.S. v. YAGOW

No. 91-2319.

953 F.2d 423 (1992)

UNITED STATES of America, Appellee, v. Merlyn A. YAGOW, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided January 8, 1992.

Attorney(s) appearing for the Case

William Kirschner, Fargo, N.D., for appellant.

Stephen D. Easton, Fargo, N.D., for appellee.

Before JOHN R. GIBSON, Circuit Judge, and HEANEY and BRIGHT, Senior Circuit Judges.

JOHN R. GIBSON, Circuit Judge.

Merlyn Yagow appeals his conviction on one count of attempting to interfere with the administration of internal revenue laws in violation of 26 U.S.C. § 7212(a) (1988). A jury also found Yagow guilty of two counts of fraud and false statements under penalties of perjury in violation of 26 U.S.C. § 7206(1) (1988). The charges are based on Yagow's sending false IRS 1099 forms to individuals and institutions involved in the liquidation...

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