UNITED STATES v. ROTHROCK

No. 86-1016.

806 F.2d 318 (1986)

UNITED STATES of America, Appellant, v. Albert H. ROTHROCK and Vivian S. Rothrock, Defendants, Appellees.

United States Court of Appeals, First Circuit.

Decided December 4, 1986.


Attorney(s) appearing for the Case

Donald W. Searles, Tax Div., Dept. of Justice, with whom Michael L. Paup and Robert E. Lindsay, Tax Div., Dept. of Justice, Roger M. Olsen, Acting Asst. Atty. Gen., Washington, D.C., and Richard S. Cohen, U.S. Atty., Augusta, Me., were on brief, for appellant.

Peter J. Detroy, III with whom Norman & Hanson, Portland, Me., and Robert J. Foley, Sanford, Me., were on brief, for defendants, appellees.

Before CAMPBELL, Chief Judge, WISDOM, Senior Circuit Judge, and COFFIN, Circuit Judge.


LEVIN H. CAMPBELL, Chief Judge.

This is an appeal by the United States from the district court's granting of a judgment of acquittal (and, alternatively, a new trial) after appellees were convicted by a jury on four counts of tax evasion under 26 U.S.C. § 7201 (1982). The district court stated its reasons for overturning the verdict in a comprehensive opinion.

Albert and Vivian Rothrock were indicted for willfully attempting to evade their joint income...

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