96 Cal. Daily Op. Serv. 1416, 96 Daily Journal D.A.R. 2435 United States of America v. Roy McKoy Lou Etta McKoy United States of America v. Roy Frank McKoy Lou Etta McKoy

78 F.3d 446 96 Cal. Daily Op. Serv. 1416 , 96 Daily Journal D.A.R. 2435 UNITED STATES of America, Plaintiff-Appellant, v. Roy McKOY; Lou Etta McKoy, Defendants-Appellees. UNITED STATES of America, Plaintiff-Appellee, v. Roy Frank McKOY; Lou Etta McKoy, Defendants-Appellants. Nos. 95-10181, 95-10186. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 12, 1996. Decided March 4, 1996. Bruce I. Hochman and Steven Toscher, Hochman, Salkin & Deroy, Beverly Hills, California, and C. Stanley Hunterton, Hunterton & Naylor, Las Vegas, Nevada, for defendants-appellees-cross-appellants. Michael E. Barr, Assistant United States Attorney, Las Vegas, Nevada, and Elizabeth D. Collery, United States Department of Justice, Washington, DC, for plaintiff-appellant-cross-appellee. Appeal from the United States District Court for the District of Nevada; Philip M. Pro, District Judge, Presiding. Before: HUG and FERNANDEZ, Circuit Judges, and KELLEHER, * District Judge. FERNANDEZ, Circuit Judge: 1 Roy Frank McKoy and Lou Etta McKoy were indicted for willfully subscribing false income tax returns. 26 U.S.C. § 7206 (1). Trial commenced, but a mistrial was declared because…