United States v. William Harrison Jervis, AKA Bill Jervis, AKA Bill Harrison

62 F.3d 1426 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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 Harrison JERVIS, aka Bill Jervis, aka Bill Harrison, Defendant-Appellant. No. 94-10402. United States Court of Appeals, Ninth Circuit. Submitted July 13, 1995. * Decided July 28, 1995. Before: HALL, WIGGINS, and LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 * Viewed in the light most favorable to the prosecution, the evidence shows, inter alia, that Jervis (1) knew he was required to file returns and pay taxes, but stopped doing so in 1979 when he couldn't pay his 1978 tax bill; (2) stopped keeping accurate records only when he couldn't --- or didn't want to --- pay his taxes, and (3) engaged in such affirmative acts of evasion as depositing business receipts to third-party accounts, making transfers to such accounts, and placing assets in his ex-wife's name. There was sufficient evidence for the jury to find Jervis guilty of tax evasion, and the district court…