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U.S. v. JAGIM

Nos. 91-2583, 91-2787, 91-2789, 91-2830, 92-1255.

978 F.2d 1032 (1992)

UNITED STATES of America, Appellee, v. Rusel J. JAGIM, Appellant. UNITED STATES of America, Appellee, v. Jay L. DEPEW, Appellant. UNITED STATES of America, Appellee, v. Jay L. DEPEW, Appellant. UNITED STATES of America, Appellee, v. Sylvester A. ZIEBARTH, Appellant. Sylvester A. ZIEBARTH, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 29, 1992.

Rehearing and Rehearing Denied December 4, 1992.

Attorney(s) appearing for the Case

Larry Von Wald, Rapid City, S.D., argued, for appellant Jagim.

Gary Colbath, Rapid City, S.D., argued, for appellant Depew.

Mitchell Johnson, Rapid City, S.D., argued, for appellant Ziebarth.

Robert Mandel, Asst. U.S. Atty., Rapid City, S.D., argued, for appellee.

Before BOWMAN, BEAM, Circuit Judges, and LARSON, Senior District Judge.

Rehearing and Rehearing En Banc Denied December 4, 1992.

BOWMAN, Circuit Judge.

Jay L. Depew, Sylvester A. Ziebarth, and Rusel J. Jagim were convicted in District Court1 of aiding and assisting false and fraudulent tax returns, 26 U.S.C. § 7206(2) (1988), and conspiracy, 18 U.S.C. § 371 (1988). Judgment also was entered against Jagim for perjury before a grand jury, 18 U.S.C. § 1623 (1988), and against Depew by a...

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