UNITED STATES v. OLGIN

No. 83-5702.

745 F.2d 263 (1984)

UNITED STATES of America v. Gerald OLGIN, Marilyn Olgin, Jerome Shapiro, James F. O'Brocta. Appeal of James F. O'BROCTA.

United States Court of Appeals, Third Circuit.

Decided October 2, 1984.


Attorney(s) appearing for the Case

Robshaw & Abramowitz, P.C., Philip B. Abramowitz, of counsel (Argued), Buffalo, N.Y., for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert E. Lindsay, James P. Springer (Argued), Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee; J. Alan Johnson, U.S. Atty., Pittsburgh, Pa., of counsel.

Before ADAMS and BECKER, Circuit Judges, and SAROKIN, District Judge.


OPINION OF THE COURT

ADAMS, Circuit Judge.

James O'Brocta has been convicted of conspiring to defraud the United States by impeding the Internal Revenue Service's efforts to ascertain and collect revenue in violation of 18 U.S.C. § 371 (1982). He has also been convicted of three counts of willfully assisting in the filing of and subscribing to false corporate income tax returns in violation of 26 U.S.C. § 7206 (1982).1

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