United States v. Lee W. Merrick

BREITENSTEIN, Circuit Judge.

A jury found defendant-appellant guilty of Counts II and IV of an indictment charging evasion of federal income taxes for the years 1963 and 1964 in violation of 26 U.S.C. § 7201. He appeals from concurrent sentences of one year on Count II and 18 months on Count IV.

The charges were based on failure to report specific items of income received during the years in question. Defendant owned and operated an animal byproducts plant near Greeley, Colorado. The plant processed dead and “downer” animals. The principal product was boneless beef used in pet foods. In 1963-4,…