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U.S. v. MICHAUD

No. 90-1877.

925 F.2d 37 (1991)

UNITED STATES of America, Appellee, v. Hubert MICHAUD, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided February 13, 1991.

Attorney(s) appearing for the Case

Rudolph L. Celli, Jr., for appellant.

Karen Quesnel, Tax Div., Dept. of Justice, with whom Shirley D. Peterson, Asst. Atty. Gen., Jeffrey R. Howard, U.S. Atty., Robert E. Lindsay, Alan Hechtkopf and Gail Brodfuehrer, Tax Div., Dept. of Justice, were on brief, for the U.S.

Before BREYER, Chief Judge, CAMPBELL, Circuit Judge, and CAFFREY, Senior District Judge.

LEVIN H. CAMPBELL, Circuit Judge.

Hubert Michaud appeals from the district court's denial of his petition for writ of error coram nobis. Michaud seeks a judgment of acquittal, or, alternatively, a new trial. Michaud was convicted on tax evasion charges for the years 1980 and 1981 under 26 U.S.C. § 7201 (1982). This is his third appeal to this court in this case. On Michaud's direct appeal alleging governmental misconduct and insufficiency of the evidence...

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