United States v. Zack Vance Sims

OPINION

KILKENNY, Circuit Judge:

This appeal is from appellant’s jury conviction on six counts of violating 18 U.S.C. § 495, by uttering forged United States Treasury checks. Appellant makes only one assignment of error. We affirm.

FACTS

At the time of the conduct in question, appellant was self-employed as a tax preparer in Los Angeles. Between November, 1971, and November, 1972, he arranged to have the United States Treasury mail a number of his clients’ tax refund checks directly to him. Testimony at trial showed that none of these six named clients ever received their checks, nor did they…