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U.S. v. HAUERT

No. 93-3171.

40 F.3d 197 (1994)

UNITED STATES of America, Plaintiff-Appellee, v. Thomas E. HAUERT, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided November 14, 1994.

Attorney(s) appearing for the Case

Barry Rand Elden, Robert Michels (argued), Asst. U.S. Attys., Crim. Receiving, Appellate Div., Chicago, IL, for plaintiff-appellee.

Raymond D. Pijon, Chicago, IL (argued), for defendant-appellant.

Before POSNER, Chief Judge, and EASTERBROOK and WELLFORD, Circuit Judges.

WELLFORD, Circuit Judge.

After conviction by a jury in the district court for tax evasion (violation of 26 U.S.C. § 7201) and for failure to file tax returns for the calendar years 1988 through 1991 (violation of 26 U.S.C. § 7203), defendant, Thomas E. Hauert, has appealed his convictions and sentences to this court. Conceding that he had failed to file federal income tax returns since 1986, Hauert first maintains...

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