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U.S. v. WILLIAMS

No. 88-7386.

875 F.2d 846 (1989)

UNITED STATES of America, Plaintiff-Appellee, v. Marcus Wayne WILLIAMS, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

June 14, 1989.

Attorney(s) appearing for the Case

Hishon & Ranney, Robert H. Hishon, William R. Asbell, Jr., Dan R. Musick, Atlanta, Ga., for defendant-appellant.

J.B. Sessions, III, U.S. Atty., William H. Steele, Asst. U.S. Atty., Mobile, Ala., Charles Kandt, North Platte, Neb., Robert E. Lindsay, Chief, Crim. Appeals and Tax Enforcement Policy Sec., Tax Div., Dept. of Justice, Washington, D.C., Karen M. Quesnel, Las Vegas, Nev., for plaintiff-appellee.

Before TJOFLAT and HATCHETT, Circuit Judges, and ESCHBACH, Senior Circuit Judge.

HATCHETT, Circuit Judge:

We affirm the convictions and judgments in this criminal tax evasion case holding that where a shareholder, officer, or director diverts unreported funds from his or her corporation, the government is not required to characterize the funds (as dividends, loan, return of capital or otherwise) to prove a tax deficiency to support a conviction under 26 U.S.C.A. §§ 7201 or 7203; the government...

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