U.S. v. SILKMAN

No. 99-4338.

220 F.3d 935 (2000)

UNITED STATES of America, Plaintiff-Appellee, v. Elton Howard SILKMAN, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed July 19, 2000.

Rehearing and Rehearing Denied August 30, 2000.


Attorney(s) appearing for the Case

Kurt E. Solay, Rapid City, SD, argued (Robert Gusinsky, Rapid City, SD, on the brief), for Appellant.

John J. Ulrich, Asst. U.S. Atty., Pierre, SD, argued, for Appellee.

Before LOKEN, ROSS, and HANSEN, Circuit Judges.


Rehearing and Rehearing En Banc Denied August 30, 2000.*

LOKEN, Circuit Judge.

Elton Silkman was indicted on five counts of tax evasion in violation of 26 U.S.C. § 7201 after he failed to file federal income tax returns for the years 1981 through 1985, sold his farm assets and transferred the proceeds to European bank accounts, and ignored the Internal Revenue Service's assessments of tax deficiencies. A jury convicted Silkman...

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