An appeal by Leonard Shyrl Brown, sometimes referred to as Richfield's tax rebel, has been dismissed by the Utah Court of Appeals.
Brown, 67, was given five zero-to-five-year prison sentences in May in 6th District Court for failure to pay state income taxes from 1988 through 1992. He has also served time in the federal prison system for income tax evasion.District Judge David L. Mower ordered the sentences to be served consecutively, so Brown could serve a maximum of 25 years in state prison. He was also fined $9,250.
In dismissing Brown's appeal, the court did so without prejudice, so Brown can refile at a later time under proper judicial procedures. The appellate court ruled it did not have jurisdiction due to technical shortfalls in post-trial motions.
Brown defended himself during the trial, interpreting Supreme Court decisions and laws he claimed were illegal under the U.S. Constitution.