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UNITED STATES v. WILLIAMS

Nos. 80-1368, 80-1386 and 80-1400.

644 F.2d 696 (1981)

UNITED STATES of America, Appellee, v. Richard Lee WILLIAMS, Appellant. UNITED STATES of America, Appellee, v. Jack A. TERRELL, Appellant. UNITED STATES of America, v. Raymon L. TERRELL, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 11, 1981.

Rehearing Denied April 29, 1981.

Attorney(s) appearing for the Case

William E. Erdrich, St. Joseph, Mo., for appellant Williams.

Kenneth Josephson, Asst. U. S. Atty. (argued), Ronald S. Reed, Jr., U. S. Atty., Anthony P. Nugent, Jr., First Asst. U. S. Atty., Kansas City, Mo., for appellee.

Philip M. Moomaw (argued), Benjamin D. Entine, Asst. Federal Public Defenders, W. D. Missouri, Kansas City, Mo., for appellant Jack A. Terrell.

Tim L. Warren, St. Joseph, Mo., for appellant Rayman L. Terrell.

Before BRIGHT, STEPHENSON and McMILLIAN, Circuit Judges.

BRIGHT, Circuit Judge.

Jack A. Terrell, his younger brother, Raymon L. Terrell, and Richard L. Williams appeal their convictions, each on one count, for corruptly endeavoring to impede or obstruct the due administration of the Internal Revenue Code, in violation of 26 U.S.C. § 7212(a) (1976).1 In addition, Raymon Terrell and Williams appeal their convictions, each on one count, for filing...

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