United States Eighth Circuit

Conviction for tax evasion is affirmed where the Government's evidence of defendant's willfulness could lead a reasonable-minded jury to find the defendant guilty beyond a reasonable doubt, but the sentence is vacated and remanded where the district court erred in its conclusion that an evasion of payment under 26 U.S.C. section 7201 is not a continuing offense for the purpose of determining the correct sentencing guidelines version.

Appellate Information

• Decided 02/12/2009
• Published 02/12/2009

Judges

• GRUENDER, Circuit Judge., Before:  MURPHY, RILEY and GRUENDER, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellees:
  
• Michael L. Cheever, Assistant U.S. Attorney, argued, Minneapolis, MN, for Appellee/Cross-Appellant., Douglas Olson, Assistant Federal Public Defender, argued Katherine M. Menendez, Assistant Federal Public Defender, on the brief, Minneapolis, MN, for Appellant/Cross-Appellee.