UNITED STATES v. COHEN

No. 79-5108.

617 F.2d 56 (1980)

UNITED STATES of America, Appellee, v. Michael H. COHEN, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided March 11, 1980.


Attorney(s) appearing for the Case

Richard G. White, Washington, D. C., for appellant.

Stephen G. Jory, U. S. Atty., Elkins, W. Va. (William A. Kolibash, Asst. U. S. Atty., Betsy C. Steinfield, Third Year Law Student, Wheeling, W. Va., on brief), for appellee.

Before BUTZNER and PHILLIPS, Circuit Judges and WALTER E. HOFFMAN, Sr., United States District Judge for the Eastern District of Virginia, sitting by designation.


PER CURIAM:

Cohen appeals his conviction after a jury trial for violation of 26 U.S.C. § 7206(2) urging that the evidence adduced at trial did not make out the offense charged, that certain evidence was erroneously admitted, that the jury was incorrectly instructed, and that the sentence was in excess of the statutory maximum. We affirm the judgment but remand to the district court for resentencing.

I

On March 17, 1978, a team of Internal Revenue...

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