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U.S. v. GONZALES

No. 94-6309.

58 F.3d 506 (1995)

UNITED STATES of America, Plaintiff-Appellee, v. Don GONZALES, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

June 12, 1995.

Attorney(s) appearing for the Case

Susan Dickerson Cox, Asst. U.S. Atty. (Rozia McKinney-Foster, U.S. Atty., with her on the brief), for plaintiff-appellee.

Mack K. Martin, Martin Law Office, Oklahoma City, OK, for defendant-appellant.

Before BRORBY, Circuit Judge, McWILLIAMS, Senior Circuit Judge, and OWEN, Senior District Judge.

OWEN, Senior District Judge.

In the years at issue, 1985 through 1988, appellant Don Gonzales owned and ran a small company in Burns Flat, Oklahoma, named Star Rotating Heads, Inc., which leased patented rotating drill heads for oil drilling to operating oil companies. In 1993 he was convicted by a jury in the District Court for the Western District of Oklahoma on two counts of knowingly and willfully attempting to evade the payment to the Internal Revenue Service...

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