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UNITED STATES v. ASHFIELD

Nos. 83-5344, 83-5380 and 83-5384.

735 F.2d 101 (1984)

UNITED STATES of America, Appellant in No. 83-5344, Appellee in No. 83-5380, Cross-Appellee in No. 83-5384, v. Jerome ASHFIELD, Appellee in No. 83-5344, Cross-Appellant in No. 83-5384, v. Sanford STORM, Appellant in No. 83-5380.

United States Court of Appeals, Third Circuit.

Decided June 1, 1984.

Certiorari Denied October 1, 1984.

Attorney(s) appearing for the Case

W. Hunt Dumont, U.S. Atty., Faith Hochberg (argued), Asst. U.S. Atty., Jonathan S. Feld, Asst. U.S. Atty., Newark, N.J., for U.S.A.

Lawrence S. Horn, (argued), Trent S. Dickey, Sills, Beck, Cummis, Zuckerman, Radin & Tischman, Newark, N.J., for Jerome Ashfield.

Kostelanetz & Ritholz, New York City, and Gutkin, Miller, Shapiro & Selesner, P.A., Millburn, N.J., Boris Kostelanetz, Lawrence S. Feld (argued), Edward M. Spiro, James C. Sherwood, Elliot Silverman, New York City, for Sanford Storm; Howard D. Cohen, Newark, N.J., of counsel.

Before ADAMS and SLOVITER, Circuit Judges, and TEITELBAUM, District Judge.

OPINION OF THE COURT

ADAMS, Circuit Judge.

This appeal comes to us from the trial of Sanford Storm and Jerome Ashfield, two business associates who were charged with attempted evasion of personal income taxes. After a jury returned guilty verdicts against each defendant, the trial court sustained Storm's conviction, but ruled that the evidence against Ashfield was insufficient and entered a judgment of acquittal in his favor. On appeal, a careful examination...

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