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U.S. v. SIGALOW

No. 1535, Docket 86-1160.

812 F.2d 783 (1987)

UNITED STATES of America, Appellee, v. Alvin SIGALOW, Appellant.

United States Court of Appeals, Second Circuit.

Decided February 23, 1987.

Attorney(s) appearing for the Case

Stanley A. Teitler, New York City, for appellant.

Victor V. Pohorelsky, Asst. U.S. Atty. (Kenneth Roth, Asst. U.S. Atty., Rudolph Giuliani, U.S. Atty., S.D.N.Y., of counsel), for appellee.

Before WINTER and MAHONEY, Circuit Judges, and CABRANES, District Judge.

JOSÉ A. CABRANES, District Judge:

Alvin Sigalow appeals from a judgment of the United States District Court for the Southern District of New York, David N. Edelstein, Judge, convicting him of both counts of a two count indictment after a three-week jury trial. The first count charged Sigalow with conspiring to defraud the United States, by impeding or obstructing the functioning of the Internal Revenue Service...

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