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U.S. v. FLEMING

No. 92-5172.

19 F.3d 1325 (1994)

UNITED STATES of America, Plaintiff-Appellee, v. William Hugh FLEMING, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

March 23, 1994.

Attorney(s) appearing for the Case

Keith Ward, of Tilly & Ward, Tulsa, OK, for defendant-appellant.

Neal B. Kirkpatrick, Asst. U.S. Atty. (F.L. Dunn, III, U.S. Atty., with him on the brief), Tulsa, OK, for plaintiff-appellee.

Before SEYMOUR, Chief Judge, MCWILLIAMS, and EBEL, Circuit Judges.

SEYMOUR, Chief Judge.

William Fleming appeals his convictions on two counts of conspiracy to violate the transfer tax provisions of the National Firearms Act (NFA), I.R.C. §§ 5811, 5812, and one count of making false statements on required forms in order to avoid paying applicable transfer taxes, I.R.C. § 5861(l). The district court sentenced him to a term of forty-six months imprisonment and a $25,000 fine. Mr. Fleming contends, inter alia,...

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