United States Eighth Circuit

Civil tax fraud penalties against plaintiff for unreported income, imposed after a criminal conviction for the same unpaid taxes, did not violate the Double Jeopardy clause since the penalties are remedial in nature rather than criminal.

Appellate Information

• Decided 08/22/2005
• Published 08/22/2005

Judges

• BYE, Circuit Judge., Before BYE, HEANEY, and MELLOY, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Lawrence H. Crosby, St. Paul, MN, for appellant.


• For Appellees:
  
• Carol Barthel and Frank P. Cihlar, Justice Dept. of Washington, DC, for appellee.