United States v. Kenneth v. Stillhammer and Laverne B. Stillhammer

HOLLOWAY, Circuit Judge.

This is a direct appeal by defendants, husband and wife, who were each convicted on four counts (Counts I through IV) of failure to file income tax returns under 26 U.S.C. § 7203 and one count of filing a false or fraudulent withholding exemption certificate (Form W-4), in violation of 26 U.S.C. § 7205. Count V charged Laverne Stillhammer with the latter offense; Count VI similarly charged Kenneth Stillhammer. The first four counts covered the tax years 1976 through 1979. The charges under § 7205 alleged submission of false certificates in 1978 for use in that year.

Defe…