U.S. v. POLLEN

No. 91-5703.

978 F.2d 78 (1992)

UNITED STATES of America, v. William POLLEN, Appellant.

United States Court of Appeals, Third Circuit.

Decided October 13, 1992.

Rehearing and Rehearing Denied November 10, 1992.


Attorney(s) appearing for the Case

Stephen M. Orlofsky, Anne C. Singer (argued), Blank, Rome, Comisky & McCauley, Cherry Hill, N.J., for appellant.

Michael Chertoff, U.S. Atty., Glenn J. Moramarco (argued), Asst. U.S. Atty., Newark, N.J., for appellee.

Before: BECKER, NYGAARD and ROTH, Circuit Judges.


Rehearing and Rehearing In Banc Denied November 10, 1992.

OPINION OF THE COURT

ROTH, Circuit Judge:

This appeal requires us to determine the allowable units of prosecution for violations of 26 U.S.C. § 7201 (1988), a federal tax evasion statute, as well as several sentencing issues raised by appellant, Dr. William Pollen. Pollen appeals from the sentences imposed by the district court after his plea of guilty to four counts of tax evasion.

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