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UNITED STATES v. MacKENZIE

Nos. 216, 217, Dockets 85-1023, 1024.

777 F.2d 811 (1985)

UNITED STATES of America, Appellee, v. Roderick J. MacKENZIE, Malcolm L. MacKenzie, and David H. MacKenzie, Inc., Appellants.

United States Court of Appeals, Second Circuit.

Decided November 20, 1985.

Opinion on Denial of Rehearing January 21, 1986.

Attorney(s) appearing for the Case

Jacob D. Zeldes, Bridgeport, Conn. (David P. Atkins, Zeldes, Needle & Cooper, Bridgeport, Conn., of counsel), for appellants Roderick J. MacKenzie and David H. MacKenzie, Inc.

Andre L. Nagy, Bridgeport, Conn., for appellant Malcolm L. MacKenzie.

Elliot R. Warren, Asst. U.S. Atty. (Alan H. Nevas, U.S. Atty. for the D. of Conn., New Haven, Conn., of counsel; Allan Abare, Law Student Intern, on the brief), for appellee.

Before OAKES and NEWMAN, Circuit Judges, and POLLACK, Senior District Judge.

OAKES, Circuit Judge:

This is an appeal from convictions for conspiracy to defraud the United States, filing fraudulent tax returns, and aiding and assisting the filing of fraudulent returns, all in connection with paying employees without withholding taxes. Appellants contend that the underlying withholding statute and regulations are unconstitutionally vague, that a provision of the Revenue Act of 1978 offers a "safe haven" defense that either barred this prosecution...

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