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Tax Case Leads to Indictment of Accountant

August 15, 1985

A Fullerton accountant was indicted Wednesday by a federal grand jury in San Diego on charges of perjury and obstruction of justice. The charges stemmed from a tax evasion investigation against two of accountant Arthur C. Kellog's clients.

Kellogg, 62, owner of Arthur Kellogg and Co., was charged with failure to hand over records pertaining to two San Diego firms, Imperial Dynamics and Dupont Energy Control Corp., when subpoenaed by the grand jury in December, 1984.

Michael and Peggy Dupont, principals in the Dupont Energy Control Corp., pleaded guilty last week to charges of tax evasion and the sale of unregistered securities. They are scheduled to be sentenced on Jan. 20.

It is not clear from the indictment why Imperial Dynamics and its owners, Walter and Alex Gutierrez, are under investigation and prosecutors could not be reached for comment late Wednesday.

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