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UNITED STATES v. MALLAS

Nos. 84-5085(L), 84-5258.

762 F.2d 361 (1985)

UNITED STATES of America, Appellee, v. James G. MALLAS; Robert V. Jones, Jr., Appellants. (Two Cases)

United States Court of Appeals, Fourth Circuit.

Decided May 20, 1985.

Attorney(s) appearing for the Case

R. Stan Mortenson, Washington, D.C. (Jonathan B. Sallet, Miller, Cassidy, Larroca & Lewin, Washington, D.C., on brief), for appellants.

Deborah Wright Dawson, Dept. of Justice, Tax Division, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Charles R. Brewer, U.S. Atty., Asheville, N.C., Michael L. Paup, Robert E. Lindsay, Dept. of Justice, Tax Division, Washington, D.C., on brief), for appellee.

Before SPROUSE and WILKINSON, Circuit Judges, and HAYNSWORTH, Senior Circuit Judge.

WILKINSON, Circuit Judge:

Defendants appeal from their convictions for evasion of federal income taxes. We find that their contested business practices raise novel questions of tax liability to which governing law offers no clear guidance. Because the defendants therefore could not have ascertained the legal standards applicable to their conduct, criminal proceedings may not be used to define and punish an alleged failure to conform to those standards. We reverse...

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