U.S. v. CITROWSKE

No. 91-1701.

951 F.2d 899 (1991)

UNITED STATES of America, Appellee, v. Leander Benedict CITROWSKE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided December 12, 1991.


Attorney(s) appearing for the Case

John E. Mack, New London, Minn., for appellant.

Jeffrey S. Paulsen, Minneapolis, Minn., for appellee.

Before LAY, Chief Judge, HENLEY, Senior Circuit Judge, and McMILLIAN, Circuit Judge.


HENLEY, Senior Circuit Judge.

Citrowske (appellant), a Minnesota farmer, was convicted of filing more than fifty 1099 tax return forms falsely reporting over $20 million of miscellaneous income to the recipients. The named "payees" included a judge, lawyers, bankers, sheriff's department officers, county commissioners and other government employees who had various roles in the foreclosure and liquidation of appellant's property...

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