United States v. William John Clough, AKA J.R. Hollister, Bill H. Hames, Frank Ralph, E. Edward, William L. Wilson, John Doe

946 F.2d 899 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. William John CLOUGH, aka J.R. Hollister, Bill H. Hames, Frank Ralph, E. Edward, William L. Wilson, John Doe, Defendant-Appellant. No. 90-16625. United States Court of Appeals, Ninth Circuit. Submitted Aug. 19, 1991. * Decided Oct. 9, 1991. Before D.W. NELSON, CYNTHIA HOLCOMB HALL and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 William Clough appeals the district court's determination that he had not purged himself of contempt for his failure to repatriate $180,000 to the United States. We affirm. BACKGROUND FACTS 3 Clough was indicted in 1973 on three counts of tax evasion in violation of 26 U.S.C. §§ 7201 , 7206(1). The court sentenced Clough to a three year suspended sentence and a $100,000 fine. Also in 1973, the government instituted this civil action to recover $217,000 of taxes, interest and penalties that Clough had not paid. After a hearing on…