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U.S. v. FREIDIN

No. 681, Docket 87-1428.

849 F.2d 716 (1988)

UNITED STATES of America, Appellee, v. Richard G. FREIDIN, Appellant.

United States Court of Appeals, Second Circuit.

Decided June 8, 1988.

Attorney(s) appearing for the Case

John S. Martin, Jr., New York City (Schulte Roth & Zabel, Marcy Ressler Harris, of counsel), for defendant-appellant.

Stuart E. Abrams, Asst. U.S. Atty. (Rudolph W. Giuliani, U.S. Atty., S.D.N.Y., Aaron R. Marcu, Asst. U.S. Atty., of counsel), for appellee.

Before OAKES, NEWMAN and MINER, Circuit Judges.

OAKES, Circuit Judge:

This appeal involves a challenged application of the business record exception to the hearsay evidence rule. Fed.R.Evid. 803(6). Richard G. Freidin appeals from convictions on two counts in a four-count indictment, the first charging him with the filing of a false income tax return for the year 1979, in violation of 26 U.S.C. § 7201 (1982), and the second, with causing the submission of false statements to the Internal Revenue Service during...

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