The 5th U.S. Circuit Court of Appeals will hear arguments Jan. 6 in a tax evasion case involving a Mississippi doctor and his son.
Dr. Billy Ray Shows and Billy Ray Shows II, both from Newton, were convicted in December 2007 of income tax evasion.
The elder Shows was sentenced to 27 months in federal prison. His son got 24 months.
Each was convicted of one count of conspiracy to impede and obstruct the IRS from assessing and collecting income taxes.
A U.S. District Court jury in Jackson also convicted the elder Shows of three counts of tax evasion.
Prosecutors said the father and son created a sham business to divert and conceal income. The government also said Dr. Shows tried to hide income by diverting it to his son.