U.S. v. THAYER

No. 98-1750.

201 F.3d 214 (1999)

UNITED STATES of America v. William H. THAYER, Appellant

United States Court of Appeals, Third Circuit.

Decided December 28, 1999.


Attorney(s) appearing for the Case

Peter Goldberger (Argued), Law Office of Peter Goldberger, Ardmore, Pennsylvania, Attorney for Appellant.

Ewald Zittlau (Argued), Office of United States Attorney, Philadelphia, Pennsylvania, Attorney for Appellee.

Before: SCIRICA and McKEE, Circuit Judges, and BROTMAN, District Judge


OPINION OF THE COURT

SCIRICA, Circuit Judge.

Defendant William Thayer appeals his jury conviction and sentence. William Thayer and his wife and co-defendant Josephine Thayer (who has not appealed her conviction or sentence) were convicted on twenty counts of criminal liability for willful failure to pay over federal withholding and F.I.C.A. taxes in violation of 26 U.S.C. § 7202 and 18 U.S.C. § 2; willful...

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