United States v. Robert H. Teagle

87 F.3d 1325 78 A.F.T.R.2d 96 -5238 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Robert H. TEAGLE, Defendant-Appellant. No. 95-50439. United States Court of Appeals, Ninth Circuit. Submitted June 4, 1996. * Decided June 19, 1996. 1 Before: BRUNETTI and RYMER, Circuit Judges; TANNER, ** District Judge. 2 MEMORANDUM *** 3 Robert H. Teagle appeals his jury conviction for filing a false personal income tax return for the tax year 1986 in violation of Title 26 U.S.C. § 7206 (1) and for aiding or assisting in the filing of a false corporate income tax return for the fiscal year ending July 31, 1987 in violation of Title 26 U.S.C. § 7206 (2). We have jurisdiction over this timely appeal and affirm. DISCUSSION 4 Teagle argues that the evidence as to falsity and willfulness as to both counts of the indictment was insufficient to sustain his convictions. There is sufficient evidence to support a conviction if, "viewing the…