United States First Circuit

Conviction and sentence for four counts of income tax evasion are affirmed over claims that the district court failed to: 1) suppress evidence; 2) recognize the government's duty to prove that defendant was a person subject to the tax code; 3) grant judgment of acquittal premised upon evidentiary insufficiency; 4) cabin the use of a summary witness; and 5) limit its sentencing calculus to facts found by the jury.

Appellate Information

• Decided 12/01/2008
• Published 12/01/2008

Judges

Court

• United States First Circuit

Counsel