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U.S. v. MOORE

No. 91-7251.

997 F.2d 55 (1993)

UNITED STATES of America, Plaintiff-Appellee, v. Norma MOORE, E. James Holmes, Fred Rodriguez, and Betty Florez, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied August 19, 1993.

Attorney(s) appearing for the Case

Mike Brown, Brown and Brown, Lubbock, TX (court-appointed), for Holmes and Moore.

Benjamin F. Walker, Ruben Sandoval, San Antonio, TX, for Rodriguez.

Ralph H. Brock, Lubbock, TX (court-appointed), for Florez.

Paulina M. Jacobo, Asst. U.S. Atty., Richard H. Stephens, Lubbock, TX, for plaintiff-appellee.

Before WIENER, BARKSDALE and DeMOSS, Circuit Judges.

DeMOSS, Circuit Judge:

I

FACTS AND PROCEEDINGS

In 1987, E. James Holmes started a tax preparation organization for the primary purpose of assisting taxpayers in preparing amended income tax returns that would reflect substantial previously unclaimed deductions. Holmes' fee for this service was 10% of the amount to be refunded. He required the taxpayers to pay him this amount in advance, in cash. Holmes also conducted classes on how to prepare such...

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