U.S. v. POPKIN

No. 90-8961.

943 F.2d 1535 (1991)

UNITED STATES of America, Plaintiff-Appellee, v. Gerald M. POPKIN, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

October 9, 1991.


Attorney(s) appearing for the Case

Donald L. Wolff, St. Louis, Mo., Barry A. Karp, Atlanta, Ga., for defendant-appellant.

Robert E. Lindsay, Chief, Karen Quesnel, Alan Hechtkopf, Crim. Appeals and Tax Enforcement Policy Section, Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before ANDERSON, Circuit Judge, RONEY and LIVELY, Senior Circuit Judges.


LIVELY, Senior Circuit Judge:

The defendant, Gerald M. Popkin, appeals from his jury conviction for violating 26 U.S.C. § 7212(a), one of the provisions of Chapter 75 of the Internal Revenue Code, which creates a number of tax crimes. Specifically, § 7212 criminalizes attempts to interfere with administration of internal revenue laws, and subsection (a) prohibits corrupt or forcible interference. The defendant...

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