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U.S. v. MITCHELL

No. 92-5663.

985 F.2d 1275 (1993)

UNITED STATES of America, Plaintiff-Appellant, v. Richard M. MITCHELL, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 9, 1993.

Attorney(s) appearing for the Case

Andrew Gerald McBride, Asst. U.S. Atty., Alexandria, VA, argued (Richard Cullen, U.S. Atty., W. Neil Hammerstrom, Jr., and David G. Barger, Asst. U.S. Attys., on brief), for appellant.

Mark Daniel Hopson, Washington, DC, argued (Thomas C. Green, Carter G. Phillips, Tamara L. Cohen, and Ashutosh A. Bhagwat, on brief), Sidley & Austin, for appellee.

Before MURNAGHAN, WILKINS and WILLIAMS, Circuit Judges.

OPINION

MURNAGHAN, Circuit Judge:

Defendant Robert Mitchell, a zoologist working for the United States Department of the Interior, was charged in a nine count indictment with obstructing and impeding the administration of the internal revenue laws, 26 U.S.C. § 7212(a), violating the federal conflict of interest laws, 18 U.S.C. § 208, aiding and assisting in the preparation of false tax returns by others, 26 U.S.C. § 7206(2), taking and transporting...

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