Joseph S. McDonald v. United States

HUXMAN, Circuit Judge.

Appellant Joseph S. McDonald was tried in the United States District Court for the District of Utah on a three count indictment charging violations of 26 U.S.C. § 145(b), 1 (income tax evasion). He was acquitted on counts one and two and found guilty on count three. A sentence of eighteen months’ imprisonment and a fine of $10,000 was imposed. The principal ground relied upon for reversal is that the sentence imposed by the court is illegal and void in that the allegations of count three constitute a violation of 26 U.S.C. § 3616(a) 2 and that the sentence imposed is in…