U.S. v. WALDECK

No. 89-2152.

909 F.2d 555 (1990)

UNITED STATES, Appellee, v. Kenneth W. WALDECK, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided July 12, 1990.


Attorney(s) appearing for the Case

Patrick Sampair, with whom MacPherson & McCarville, P.A., was on brief for defendant, appellant.

Brett Dignam, Atty., Tax Div., Dept. of Justice, with whom Shirley D. Peterson, Asst. Atty. Gen., Robert E. Lindsay and Alan Hechtkopf, Attys., Tax Div., Dept. of Justice, were on brief for appellee.

Before SELYA and SOUTER, Circuit Judges, and BOWNES, Senior Circuit Judge.


BOWNES, Senior Circuit Judge.

Defendant was tried under 26 U.S.C. § 7201 on five counts for willfully attempting to evade and defeat the income tax due and owing for the taxable years 1982, 1983, 1984, 1985 and 1986. Defendant did not testify and presented no evidence. This appeal followed his jury conviction on all counts.

The issues raised on appeal are built around defendant's basic contention that neither the government nor the court distinguished...

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