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UNITED STATES v. HARPER

No. 18846.

458 F.2d 891 (1971)

UNITED STATES of America, Plaintiff-Appellee, v. Robert HARPER, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Rehearing Denied February 14, 1972.

Certiorari Denied May 15, 1972.

Attorney(s) appearing for the Case

Charles Bellows, Chicago, Ill., for defendant-appellant.

William C. Lee, U. S. Atty., Fort Wayne, Ind., Michael G. Kelly, Sidney M. Glazer, Attys., U. S. Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before DUFFY, Senior Circuit Judge, and KILEY and KERNER, Circuit Judges.

Certiorari Denied May 15, 1972. See 92 S.Ct. 1772.

KERNER, Circuit Judge.

Appellant, Robert Harper, and a co-defendant, Thomas Upshaw, were indicted on eleven counts charging that they knowingly subscribed false Internal Revenue Service Form 730s in violation of 26 U.S.C. § 7206(1) and 18 U.S.C. § 2. In a trial without a jury, Harper was convicted on each of the eleven counts and Upshaw was acquitted. Harper now appeals his conviction.

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