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U.S. v. SCHMIDT

Nos. 90-5902 to 90-5904.

935 F.2d 1440 (1991)

UNITED STATES of America, Plaintiff-Appellee, v. Lonnie Glen SCHMIDT, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Thomas Calvin DUNLAP, Sr., Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. James Eugene LEWIS, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided June 11, 1991.

As Amended July 15, 1991.

Attorney(s) appearing for the Case

Kenneth Andresen, Charlotte, N.C., for defendant-appellant Lewis.

James F. Wyatt, III, Charlotte, N.C., for defendant-appellant Dunlap.

George V. Laughrun, II, Charlotte, N.C., for defendant-appellant Schmidt.

Brett Mary Dignam, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (Shirley D. Peterson, Asst. Atty. Gen., Robert E. Lindsay, Alan Hechtkopf, Tax Div., U.S. Dept. of Justice, Washington, D.C., Thomas J. Ashcraft, U.S. Atty., Charlotte, N.C., on brief), for plaintiff-appellee.

Before HALL and MURNAGHAN, Circuit Judges, and KISER, United States District Judge for the Western District of Virginia, sitting by designation.

MURNAGHAN, Circuit Judge:

Appellants Lonnie Schmidt (Schmidt), Thomas Dunlap, Sr. (Dunlap), and James Lewis (Lewis) were convicted in the United States District Court for the Western District of North Carolina on sixteen conspiracy and substantive counts of various federal tax violations stemming from a scheme to sell trusts known as Unincorporated Business Organizations (UBOs). Participants in the UBOs could assign income and assets to the trusts and take otherwise...

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