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U.S. v. ATKINS

Nos. 256, 257, Docket 88-1116, 88-1123.

869 F.2d 135 (1989)

UNITED STATES of America, Appellee, v. Charles Agee ATKINS and William S. Hack, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided February 23, 1989.

Attorney(s) appearing for the Case

Stuart E. Abrams, Asst. U.S. Atty. for S.D.N.Y., New York City (Rudolph W. Giuliani, U.S. Atty. for S.D.N.Y., Jordan S. Stanzler and Kerri L. Martin, Asst. U.S. Attys. for S.D.N.Y., New York City, of counsel), for appellee.

Mitchell Rogovin, Washington, D.C. (Peter M. Brody and William A. Isaacson, Rogovin, Huge & Schiller, Washington, D.C., of counsel), for defendants-appellants.

James A. Moss, Herrick, Feinstein, New York City, of counsel, for defendant-appellant, Atkins.

Paul R. Grand and Lawrence S. Bader, Grand & Ostrow, New York City, of counsel, for defendant-appellant, Hack.

Before VAN GRAAFEILAND, KEARSE, Circuit Judges, and POLLACK, District Judge.

VAN GRAAFEILAND, Circuit Judge:

Charles Agee Atkins and William S. Hack appeal from judgments convicting them of violating and conspiring to violate 26 U.S.C. § 7206(1) and (2) and 18 U.S.C. § 371, following a jury trial before Judges Weinfeld and Lasker in the United States District Court for the Southern District of New York. The charges included the willful making and subscribing of false individual and partnership tax returns, § 7206(1), and aiding...

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