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U.S. v. ENGSTROM

Nos. 92-30401, 93-30010.

7 F.3d 1423 (1993)

UNITED STATES of America, Plaintiff-Appellee, v. Sheryl L. ENGSTROM, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Keith T. ENGSTROM, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided October 22, 1993.

As Amended November 23, 1993.

Attorney(s) appearing for the Case

William A. Cohan, Cohan & Greene, Encinitas, CA, for defendants-appellants.

Gregory Victor Davis, Tax Div., Dept. of Justice, Washington, DC, for plaintiff-appellee.

Before: WALLACE, Chief Judge, WRIGHT and NOONAN, Circuit Judges.

WALLACE, Chief Judge:

Keith Engstrom appeals from a judgment, following a jury verdict, convicting him of five counts of willful failure to file tax returns in violation of 26 U.S.C. § 7203, one count of filing a false Form W-4 in violation of 26 U.S.C. § 7205, and two counts of submitting false claims to the United States in violation of 18 U.S.C. § 287. Sheryl Engstrom, who was tried with her husband, appeals from a judgment of guilt on two counts...

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