United States Third Circuit

In a case involving a small religious sect that opposes payment of taxes based upon members' religious opposition to war and the taxes that fund it, defendants' convictions for conspiracy to obstruct a government function, failure to pay federal employment taxes, and failure to file individual income tax returns for certain years are vacated in part, and reversed in part, where: 1) the district court's jury instruction constructively amended the indictment, for purposes of the convictions on tax evasion charges; and 2) the evidence was insufficient to establish guilt beyond a reasonable doubt on two counts.

Appellate Information

• Decided 10/29/2007
• Published 10/29/2007

Judges

• Before:  SCIRICA, Chief Judge, McKEE and STAPLETON, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Peter Goldberger (Argued), Pamela A. Wilk, Ardmore, PA, for Appellants, Joseph Donato and Inge Donato., Rocco C. Cipparone, Jr., Esq., (Argued), Haddon, Heights, NJ, for Appellant, Kevin McKee.


• For Appellees:
  
• Eileen J. O'Connor, Assistant Attorney General, John Hinton, III (Argued), Alan Hechtkopf, Gregory Victor Davis, Brian D. Galle, Tax Division, Department of Justice, Washington, D.C., for Appellee, United States Department of Justice., George S. Leone, Esq., Office of United States Attorney, Newark, NJ, for Appellee, USA.