United States Third Circuit

District court's conviction of defendant for tax evasion and conspiracy to defraud the United States is affirmed where: 1) upholding the government's inclusion of multiple years of evasion in a single count was proper; and 2) the government's charge was not impermissibly duplicitous because the statutory language does not prohibit the government's decision to charge defendant for multiple years in one count and because analysis of the concerns traditionally associated with duplicitous charges demonstrates that defendant was not prejudiced by that decision.

Appellate Information

• Argued 06/02/2009
• Decided 10/29/2009
• Published 10/29/2009

Judges

• Before McKEE, HARDIMAN and GREENBERG, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Bradley D. Barbin [Argued], Columbus, OH, for Appellant.


• For Appellees:
  
• Michael J. Fischer [Argued], Robert A. Zauzmer, Office of United States Attorney, Philadelphia, PA, for Appellee.