United States v. Donald W. Dawes and Phyllis C. Dawes

After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of these appeals. See Fed.R.App.P. 34(a); 10th Cir. R. 34.1.9. The causes are therefore ordered submitted without oral argument.

These are direct criminal appeals from the convictions of defendants (husband and wife) of three counts each of failure to file income tax returns for 1981 through 1983 in violation of 26 U.S.C. § 7203. Following a jury trial, defendants were convicted on all counts; each was subsequently sentenced as follows: one…