United States v. Frank L. Becky

53 F.3d 340 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Frank L. BECKY, Defendant-Appellant. No. 94-30101. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 6, 1995. Decided April 26, 1995. Before: SKOPIL, HALL, and WIGGINS, Circuit Judges. 1 MEMORANDUM * FACTUAL BACKGROUND 2 Frank L. Becky owned 49% of the stock of B. and B. Properties. Tony's Lounge, a restaurant and casino, was wholly owned by Max and Barbara Burner, but Morris Burner and Becky shared in the receipts. A single-count indictment charged that Becky, with his partners Max and Morris Burner, covertly skimmed gambling receipts and other cash transactions of the two businesses and filed tax returns that did not reflect the skimmed amounts, thereby violating 18 U.S.C. Sec. 371 by conspiring to defraud the United States by impeding, impairing, obstructing and defeating the I.R.S. in the ascertainment, computation, assessment, and…