Court of Appeals for the Fifth Circuit January 6, 1986, 85-2120 (United States v. Robert Lyle Lamp, Jr., Michael J. Yuretich and Mark Alan Eberwine)

W. EUGENE DAVIS, Circuit Judge:

These appeals were lodged by Lamp, Eberwine and Yuretich from judgments of conviction entered after a joint jury trial. All three defendants were convicted of conspiracy to defraud the United States by impeding the Internal Revenue Service in ascertaining and collecting income tax owed by Lamp in violation of 18 U.S.C. § 371 (Count 1).