United States of America v. Thayer

Defendant William Thayer appeals his jury conviction and sentence. William Thayer and his wife and co-defendant Josephine Thayer (who has not appealed her conviction or sentence) were convicted on twenty counts of criminal liability for willful failure to pay over federal withholding and F.I.C.A. taxes in violation of 26 U.S.C. S 7202 and 18 U.S.C. S 2; willful filing of false claims against the government, in violation of 18 U.S.C.SS 2, 152; and willful concealment of bankruptcy-estate assets, in violation of 18 U.S.C. SS 2, 152. We will affirm the convictions, but will vacate the judgment of sentence and remand for further proceedings consistent with this opinion.