United States v. Thore P. Meyer

FAGG, Circuit Judge.

Thore P. Meyer appeals his convictions on three counts of personal income tax evasion, 26 U.S.C. § 7201, and two counts of willfully signing false corporate tax returns, 26 U.S.C. § 7206(1). We affirm.

Meyer is president and chief civil engineer of Meyer-Rohlin Inc. (Meyer-Rohlin), an engineering firm in Buffalo, Minnesota. Meyer-Rohlin’s general business practices include deposit in the account of the corporation all payments received from clients for engineering services rendered. During tax years 1978, 1979, and 1980, however, Meyer-Rohlin received a number of clients’…