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U.S. v. DEREZINSKI

No. 90-5544.

945 F.2d 1006 (1991)

UNITED STATES of America, Appellee, v. Andrzej DEREZINSKI, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided September 3, 1991.

Rehearing and Rehearing Denied October 28, 1991.

Attorney(s) appearing for the Case

Charles L. Hawkins, Minneapolis, Minn., for appellant.

Michael W. Ward, argued (Jerome G. Arnold, Elizabeth L. De La Vega and Michael W. Ward, on the brief), Minneapolis, Minn., for appellee.

Before ARNOLD, and JOHN R. GIBSON, Circuit Judges, and FLOYD R. GIBSON, Senior Circuit Judge.

Rehearing and Rehearing En Banc Denied October 28, 1991.

JOHN R. GIBSON, Circuit Judge.

Andrzej Derezinski appeals from his conviction for conspiring to defraud the United States by impeding, impairing, obstructing or defeating the functions of the Internal Revenue Service in the ascertainment, computation, assessment and collection of income taxes in violation of 18 U.S.C. § 371 (1988). He argues that the indictment

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