Dwight L. McKenna and Beverly S. McKenna - Page 28

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            returns by underreporting his income for 1987 and 1988 in the                               
            respective amounts of $175,285 and $191,979.                                                
                  After a plea of not guilty and a criminal trial, a jury, on                           
            February 15, 1992, found petitioner guilty of both charges of                               
            violating section 7206(1) as contained in Counts 1 and 2 of the                             
            Indictment.                                                                                 
                  Subsequent to the jury's verdict in the criminal case,                                
            petitioner filed a motion for a new trial which was denied.                                 
            McKenna v. United States, 791 F. Supp. 1101 (E.D. La. 1992),                                
            affd. without published opinion 980 F.2d 1443 (5th Cir. 1992).                              
                  On April 29, 1992, U.S. District Judge Charles Schwartz,                              
            Jr., executed the Judgment and Probation/Commitment Order in                                
            petitioner's criminal case.  The Court sentenced petitioner to be                           
            imprisoned for 15 months, fined him $4,000, assessed him with                               
            costs of prosecution in the amount of $5,064.49, and ordered him                            
            to pay a special assessment of $100.  In addition, petitioner was                           
            ordered to cooperate with the Internal Revenue Service to resolve                           
            his tax indebtedness.                                                                       
                  Petitioner appealed the judgment of conviction.  In an                                
            unpublished opinion, the Court of Appeals for the Fifth Circuit                             
            affirmed the judgment of conviction on December 2, 1992, at 980                             
            F.2d 1443 (5th Cir. 1992).  Petitioner did not file a petition                              
            for writ of certiorari with the Supreme Court of the United                                 
            States.                                                                                     






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