United States v. Merlyn A. Yagow
Court of Appeals for the Eighth Circuit
1Opinion of the Court
JOHN R. GIBSON, Circuit Judge.
Merlyn Yagow appeals his conviction on one count of attempting to interfere with the administration of internal revenue laws in violation of 26 U.S.C. § 7212(a) (1988). A jury also found Yagow guilty of two counts of fraud and false statements under penalties of perjury in violation of 26 U.S.C. § 7206(1) (1988). The charges are based on Yagow’s sending false IRS 1099 forms to individuals and institutions involved in the liquidation of his farm and his filing of those forms with the IRS. Yagow argues on appeal that there is no evidence to show that he “corruptly”…
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