Henry Clay Hart, Jr. v. United States

21 F.3d 1113 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Henry Clay HART, Jr., Petitioner-Appellant, v. UNITED STATES of America, Respondent-Appellee. No. 92-56254. United States Court of Appeals, Ninth Circuit. Submitted Dec. 23, 1993. * Decided March 21, 1994. Before: SNEED, SKOPIL, and FERGUSON, Circuit Judges. 1 MEMORANDUM ** 2 Henry Clay Hart appeals pro se the district court's denial of his 28 U.S.C. Sec. 2255 motion to withdraw his guilty plea and vacate his sentence. We affirm. I. FACTS AND PRIOR PROCEEDINGS 3 Hart became a certified public accountant in 1959 and a licensed attorney in West Virginia in 1962. In 1965 he was appointed Assistant Attorney General of West Virginia and served as Counsel to the State Tax Commissioner. He later returned to private practice and worked on tax matters. 4 In 1981 Hart became a tax consultant in the wind energy industry. He helped establish and promote tax shelters in the form of limited partnerships designed to purchase…