United States First Circuit

Conviction for evading fuel excise taxes is affirmed where, despite the fact that the charged conduct occurred while regulations were in a state of transition, a jury could permissibly find that defendant was liable for the taxes underlying his conviction and that he willfully failed to pay those taxes.

Appellate Information

• Decided 02/16/2007
• Published 02/16/2007

Judges

• LIPEZ, Circuit Judge., Before LYNCH, Circuit Judge, STAHL, Senior Circuit Judge, and LIPEZ, Circuit Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• William J. Cintolo, with whom Thomas R. Kiley, Nicholas A. Kenney, and Cosgrove, Eisenberg & Kiley were on brief, for appellant.


• For Appellees:
  
• S. Robert Lyons, with whom Eileen O'Connor, Assistant Attorney General, and Alan Hechtkopf were on brief, for appellee.