U.S. v. SMITH

No. 08-8019.

569 F.3d 1209 (2009)

UNITED STATES of America, Plaintiff-Appellee, v. Michael John SMITH, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

June 18, 2009.


Attorney(s) appearing for the Case

Henry F. Bailey, Jr., Bailey Stock & Harmon, (Jared S. Crecelius, Bailey, Stock & Harmon and Ronald Petty, Cheyenne, WY, with him on the brief), for Defendant-Appellant.

Gregory Davis, United States Department of Justice, (Nathan J. Hochman, Assistant Attorney General, Alan Hechtkopk and Elissa Hart-Mahan, Tax Division, Department of Justice, Washington, D.C., with him on the brief), for Plaintiff-Appellee.

Before TACHA, O'BRIEN and McCONNELL, Circuit Judges.


McCONNELL, Circuit Judge.

After a jury trial, Michael John Smith was convicted on counts of tax evasion, submitting fictitious obligations, and making a false oath and a false declaration in relation to a bankruptcy petition. He was sentenced to three years in prison followed by three years of supervised release, and he was ordered to pay nearly $500,000 in restitution.

He appeals his conviction, claiming a violation of the Speedy Trial Act and that the district...

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