Court of Appeals for the Tenth Circuit May 29, 2013, 12-4000 (United States v. Tingey)

FILED

United States Court of Appeals

Tenth Circuit

PUBLISH May 29, 2013

Elisabeth A. Shumaker

UNITED STATES COURT OF APPEALS Clerk of Court

TENTH CIRCUIT

UNITED STATES OF AMERICA,

Plaintiff - Appellee,

v. No. 12-4000

ROBERT TINGEY, as Trustee for the

D.E. Brown Family Trust,

Defendant - Appellant,

DOUGLAS BROWN; BARBARA

BROWN; UTAH STATE TAX

COMMISSION; GILBERT JENSEN,

Defendants.