UNITED STATES v. DACK

No. 84-1225.

747 F.2d 1172 (1984)

UNITED STATES of America, Plaintiff-Appellee, v. Edwin E. DACK, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided November 5, 1984.


Attorney(s) appearing for the Case

Gregory A. Vega, Asst. U.S. Atty., R. Lawrence Steele, Jr., U.S. Atty., Hammond, Ind., for plaintiff-appellee.

Guy G. Curtis, Imperial, Neb., for defendant-appellant.

Before WOOD and ESCHBACH, Circuit Judges, and SWYGERT, Senior Circuit Judge.


PER CURIAM.

Edwin E. Dack appeals from his conviction of tax evasion, challenging, inter alia, the district court's instruction that "it is not a defense to the charges in the indictment that the Internal Revenue Service failed to make or file a tax assessment." He contends that this instruction (1) misstated the law inasmuch as a valid tax assessment is an essential element of the tax evasion charge and (2) undercut his affirmative defense that he possessed...

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