United States v. Paul R. Thompson

COFFEY, Circuit Judge.

Paul R. Thompson appeals his conviction for ten counts of excise tax evasion under 26 U.S.C. § 7201 (1982). We affirm.

I

The indictment in this case charged that Paul Thompson evaded more than $38,000 in federal excise taxes owed for diesel fuel sales made over a period of ten consecutive fiscal quarters beginning in May, 1979 and ending September 30, 1981 in violation of 26 U.S.C. § 7201. 1 Thompson owned and operated both the Auburn Oil Company as well as the Thompson Oil Company. The Auburn Oil Company operated a truck stop located near an interstate highway in…