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U.S. v. RAYBORN

No. 90-3679 Non-Argument Calendar.

957 F.2d 841 (1992)

UNITED STATES of America, Plaintiff-Appellee, v. Walter J. RAYBORN, Jr., Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

April 9, 1992.

Attorney(s) appearing for the Case

Herbert R. Kraft, Tallahassee, Fla., for defendant-appellant.

Stephen P. Preisser, Asst. U.S. Atty., Pensacola, Fla., for plaintiff-appellee.

Before KRAVITCH, HATCHETT and ANDERSON, Circuit Judges.

PER CURIAM:

Walter J. Rayborn, Jr., the appellant, prepared and filed federal income tax returns in the names of persons claiming to own fishing boats. Under Title 26 of the Internal Revenue Code, commercial fishermen may claim a tax credit on their personal tax returns for excise taxes assessed on fuel vessels use on inland and intercoastal waterways. This particular tax credit provides claimants with a dollar-for-dollar reduction in the tax and thus, can generate...

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