United States v. Lawrence G. Declue

CONTIE, Senior Circuit Judge.

Defendant-appellant Lawrence DeClue appeals his conviction on three counts of income tax evasion in violation of 26 U.S.C. § 7201 with respect to his individual income tax returns for the years 1975, 1976 and 1977, and on two counts of willfully and knowingly making false statements on his corporate tax returns in violation of 26 U.S.C. § 7206(1) with respect to corporate tax returns filed by him for fiscal years ending in 1976 and 1977.

I

Defendant-appellant Lawrence DeClue filed individual income tax returns for 1975 and 1976. The return address was P.O. Box…