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U.S. v. HUEBNER

Nos. 92-10543, 92-10577.

16 F.3d 348 (1994)

UNITED STATES of America, Plaintiff-Appellee, v. Ross HUEBNER, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. John WILLIAMS, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided February 10, 1994.

Attorney(s) appearing for the Case

John G. Watkins, Las Vegas, Nevada, and Susan N. Wasko, Las Vegas, Nevada, for the defendants-appellants.

Robert E. Lindsay, Alan Hechtkopf and Karen Quesnel, United States Department of Justice, Tax Division, Washington, D.C., and Karen Moss and Steven Ward, Las Vegas, Nevada, for the plaintiff-appellee.

Before: FAIRCHILD, BEEZER and WIGGINS, Circuit Judges.

FAIRCHILD, Senior Circuit Judge:

OVERVIEW

Ross Huebner was convicted of ten counts of aiding and abetting three people in the attempted evasion of payment of their income taxes for various years, 18 U.S.C. § 2, 26 U.S.C. § 7201. Huebner and John Williams were also convicted of conspiracy to commit the attempted evasion offense and to defraud the United States by obstructing collection of income taxes. 18 U.S.C. § 371.

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