UNITED STATES v. FLAKE

No. 84-1001.

746 F.2d 535 (1984)

UNITED STATES of America, Plaintiff-Appellee, v. Jay V. FLAKE, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided October 30, 1984.


Attorney(s) appearing for the Case

Dougals J. McVay, Phoenix, Ariz., for plaintiff-appellee.

John D. Lyons, Jr., Asst. U.S. Atty., Phoenix, Ariz., for defendant-appellant.

Before WALLACE, ALARCON, and NELSON, Circuit Judges.


ALARCON, Circuit Judge:

Jay Flake appeals from his conviction for two counts of making and subscribing false income tax returns in violation of 26 U.S.C. § 7206(1).

I

Flake seeks reversal on the following grounds:

One. The district court erred in treating materiality of the alleged false statement as a matter of law. Two. The district court erred in failing to dismiss the indictment because it was based on perjured...

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